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 = 345 
WHERE 
  cscart_products_categories.product_id IN (
    421, 427, 408, 382, 418, 1930, 400, 424, 
    1931, 381, 1529, 401, 1465, 1932, 1933, 
    1935, 428, 415, 391, 406
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00580

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "167.73"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "13.32"
      },
      "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": 13,
            "filtered": "14.48",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (421,427,408,382,418,1930,400,424,1931,381,1529,401,1465,1932,1933,1935,428,415,391,406))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "2.66",
              "prefix_cost": "138.42",
              "data_read_per_join": "213"
            },
            "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": 13,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "13.32",
              "eval_cost": "2.66",
              "prefix_cost": "154.41",
              "data_read_per_join": "213"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
381 384,343,345,361,353,342,370,347,378,383,373,385,356,372,386,360,363,339,375,382,341,354,340,351,350,352,380,362,357,374,376,381,359,338,355,358,344,349,371,379,337M 0
382 355,358,344,349,371,379,337M,384,343,345,353,342,370,347,378,383,373,369,385,377,356,372,386,339,375,382,341,354,340,351,350,352,357,374,376,381,338 0
391 357,338,355,358,344,349,337M,343,345,353,342,347,356,339,341,354,340,351,350,352 0
400 340,351,350,352,357,338,355,358,344,349,337M,343,345,353,342,347,356,339,341,354 0
401 339,341,340,351,352,338,358,344,349,337M,343,345,342 0
406 390,395,354,368,392,339,350,361,341,340,357,351,396,352,388,355,360,363,391,338,358,344,349,337M,353,347,343,362,345,394,393,342,359,356 0
408 345,374,376,381,342,356,371,379,354,384,339,350,341,340,357,370,351,378,383,352,373,369,385,355,377,372,386,338,375,382,380,358,344,349,337M,353,347,343 0
415 344,349,337M,353,343,345,342,356,354,339,350,341,340,357,351,352,355,338,358 0
418 338,358,344,349,374,337M,376,353,343,345,371,342,356,354,370,339,350,378,363,373,369,341,340,357,377,351,372,352,375,355 0
421 362,394,352,393,359,355,390,338,395,358,368,392,344,349,337M,353,361,343,345,396,342,356,388,360,391,354,339,350,363,341,340,357,351 0
424 350,341,340,357,351,347,352,355,338,358,344,349,337M,353,343,345,342,356,354,339 0
427 354,375,339,350,381,341,340,357,351,347,374,352,376,379,355,384,338,371,358,344,349,337M,353,383,385,343,345,370,386,378,342,373,369,356,382,377,380,372 0
428 363,342,356,362,394,354,393,359,339,350,390,341,340,357,395,351,347,368,392,352,355,361,396,338,358,388,344,349,337M,353,360,391,343,345 0
1465 353,360,378,373,369,391,343,382,345,377,380,372,363,342,356,375,362,394,381,354,393,359,339,350,374,390,376,341,379,340,357,395,351,347,368,392,384,352,371,355,361M,396,338,383,385,358,388,344,349,370,337,386 0
1529 338,385,358,388,344,349M,370,337,386,353,360,378,373,369,391,343,345,377,380,372,363,342,356,375,362,394,381,354,393,359,339,350,374,390,376,341,379,340,357,395,351,347,368,392,384,352,371,355,361,396 0
1930 355,361M,338,388,349,337,353,369,391,345,377,363,356,375,362,381,354,359,339,350,390,376,341,379,340,395,351,352 0
1931 371,379,340,395,396,385,361M,338,360,388,349,380,337,372,353,342,369,391,345,363,362,374,381,359,339,350,390,376 0
1932 359,339,350,390,352,379,378,338,388,349,377,394,369,391,345,362M,384,381 0
1933 341,362,376,381,340,359,355,339,350,370,390,352,386,396,379,361M,360,337,372,338,388,349,394,363,369,391,345,374 0
1935 345,374,384,395,362,344,376,381,340,359,339,350,390,352,379,361M,380,360,342,393,337,372,338,388,349,394,363,369,391 0