SELECT 
  cscart_products_categories.product_id, 
  GROUP_CONCAT(
    IF(
      cscart_products_categories.link_type = "M", 
      CONCAT(
        cscart_products_categories.category_id, 
        "M"
      ), 
      cscart_products_categories.category_id
    )
  ) AS category_ids, 
  product_position_source.position AS position 
FROM 
  cscart_products_categories 
  INNER JOIN cscart_categories ON cscart_categories.category_id = cscart_products_categories.category_id 
  AND cscart_categories.company_id = 1 
  AND (
    cscart_categories.usergroup_ids = '' 
    OR FIND_IN_SET(
      0, cscart_categories.usergroup_ids
    ) 
    OR FIND_IN_SET(
      1, cscart_categories.usergroup_ids
    )
  ) 
  AND cscart_categories.status IN ('A', 'H') 
  LEFT JOIN cscart_products_categories AS product_position_source ON cscart_products_categories.product_id = product_position_source.product_id 
  AND product_position_source.category_id = 380 
WHERE 
  cscart_products_categories.product_id IN (
    427, 408, 1931, 381, 1529, 1465, 1935, 
    393, 394, 434, 435, 327, 1937, 407, 389, 
    388, 442, 326, 441
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00646

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "172.94"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "15.69"
      },
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "ALL",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "rows_examined_per_scan": 115,
            "rows_produced_per_join": 2,
            "filtered": "2.00",
            "cost_info": {
              "read_cost": "27.56",
              "eval_cost": "0.46",
              "prefix_cost": "28.02",
              "data_read_per_join": "6K"
            },
            "used_columns": [
              "category_id",
              "company_id",
              "usergroup_ids",
              "status"
            ],
            "attached_condition": "((`eshopuga_upgr_4122`.`cscart_categories`.`company_id` = 1) and ((`eshopuga_upgr_4122`.`cscart_categories`.`usergroup_ids` = '') or find_in_set(0,`eshopuga_upgr_4122`.`cscart_categories`.`usergroup_ids`) or find_in_set(1,`eshopuga_upgr_4122`.`cscart_categories`.`usergroup_ids`)) and (`eshopuga_upgr_4122`.`cscart_categories`.`status` in ('A','H')))"
          }
        },
        {
          "table": {
            "table_name": "cscart_products_categories",
            "access_type": "ref",
            "possible_keys": [
              "PRIMARY",
              "pt"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id"
            ],
            "key_length": "3",
            "ref": [
              "eshopuga_upgr_4122.cscart_categories.category_id"
            ],
            "rows_examined_per_scan": 40,
            "rows_produced_per_join": 15,
            "filtered": "17.05",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (427,408,1931,381,1529,1465,1935,393,394,434,435,327,1937,407,389,388,442,326,441))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "3.14",
              "prefix_cost": "138.42",
              "data_read_per_join": "251"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        },
        {
          "table": {
            "table_name": "product_position_source",
            "access_type": "eq_ref",
            "possible_keys": [
              "PRIMARY",
              "pt"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id",
              "product_id"
            ],
            "key_length": "6",
            "ref": [
              "const",
              "eshopuga_upgr_4122.cscart_products_categories.product_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 15,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "15.69",
              "eval_cost": "3.14",
              "prefix_cost": "157.25",
              "data_read_per_join": "251"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
326 375,382,381,373,380,389,396,361,377,360,352,356,390,378,379,371,362,349M,386,359,370,391,363,351,369,383,354,357,385,393,353,368,392,394,388,350,376,384,395,355,374,358,372 0
327 350,376,384,355,374,358,372,375,382,381,373,380,361,377,360,352,356,378,379,371,362,349M,386,359,370,363,351,369,383,354,357,385,353 0
381 385,353,345,343,350,376,384,355,374,358,341,372,342,375,382,347,381,344,373,380,361,360,352,356,339,378,379,371,362,338,349,386,359,370,363,351,383,354,357,340,337M 0
388 383,354,357,340,337M,385,353,345,343,350,384,355,358,341,342,382,347,381,344,380,361,360,352,356,339,379,362,338,349,386,359,368,363,351 0
389 351,383,354,357,340,337M,385,353,345,376,374,372,343,377,350,375,384,355,358,373,341,342,382,347,381,344,380,378,371,352,369,356,339,379,338,349,370,386 0
393 369,356,339,379,338,349,370,386,351,383,354,357,340,337M,385,353,345,376,374,372,343,377,350,375,384,355,358,373,341,342,382,347,381,344,380,378,371,352 0
394 381,344,380,378,371,352,369,356,339,379,338,349,370,386,351,383,354,357,340,337M,385,353,345,376,374,372,343,377,350,375,384,355,358,373,341,342,382,347 0
407 388,358,368,395,341,342,382,363,347,381,344,380,396,352,356,339,379,390,338,349,386,351,383,354,391,357,340,361,337M,385,353,345,360,393,392,343,394,362,350,384,359,355 0
408 373,343,350,384,355,358,341,378,342,371,382,347,369,381,344,380,370,352,356,339,379,338,349,386,351,383,354,376,357,374,340,372,337M,377,385,353,345,375 0
427 374,340,372,337M,377,385,353,345,375,373,343,350,384,355,358,341,378,342,371,382,347,369,381,344,380,370,352,356,339,379,338,349,386,351,383,354,376,357 0
434 351,383,362,354,359,357,340,368,337M,385,353,345,363,343,350,384,355,358,341,342,382,347,381,344,380,352,356,339,379,338,349,386,361,360 0
435 379,393,349M,386,392,361,394,360,388,395,351,383,362,359,368,385,396,363,390,384,382,381,380,391,352 0
441 338,352,349,372,361,360,354,357,340,351,337M,383,362,353,345,359,368,343,371,350,363,355,369,358,341,342,370,384,347,344,382,381,356,380,339 0
442 382,381,376,380,374,379,386,377,375,373,372,361,360,378,383,385,362,359M,368,371,363,369,370,384 0
1465 370,384,356,339,393,338,382,392,352,381,394,376,380,374,379,388,395,349,386,377,354,375,357,340,373,372,361M,351,337,353,345,360,396,378,343,383,385,390,362,350,359,355,358,368,341,342,371,363,347,369,344,391 0
1529 342,371,363,347,369,344,391,370,384,356,339,393,338,392,352,381,394,376,380,374,379,388,395,349M,386,377,354,375,357,340,373,372,361,351,337,353,345,360,396,378,343,385,390,362,350,359,355,358,368,341 0
1931 385,390,362,350,359,342,371,363,369,391,339,338,381,376,380,374,379,388,395,349,340,372,361M,337,353,345,360,396 0
1935 372,361M,337,345,360,390,362,350,359,344,342,384,363,369,391,393,352,394,339,338,381,376,380,374,379,388,395,349,340 0
1937 343,353,396,355,340,358,368,341,372,361M,337,385,345,360,347,371,390,362,350,370,382,359,344,356,342,384,392,363,369,391,393,386,352,377,394,354,375,339,357,373,338,351,381,376,380,374,379,388,395,349,378 0