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 = 347 
WHERE 
  cscart_products_categories.product_id IN (
    427, 408, 382, 400, 424, 381, 1529, 1465, 
    428, 391, 406, 390, 393, 394, 396, 397, 
    398, 399, 434, 383
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00878

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "171.11"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "14.86"
      },
      "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": 14,
            "filtered": "16.15",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (427,408,382,400,424,381,1529,1465,428,391,406,390,393,394,396,397,398,399,434,383))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "2.97",
              "prefix_cost": "138.42",
              "data_read_per_join": "237"
            },
            "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": 14,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "14.86",
              "eval_cost": "2.97",
              "prefix_cost": "156.26",
              "data_read_per_join": "237"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
381 370,354,379,344,343,361,355,375,339,360,356,382,373,353,340,385,357,371,352,341,380,362,358,383,350,342,359,376,378,351,338,381,374,384,345,337M,372,386,363,347,349 0
382 345,337M,372,386,347,349,370,354,377,379,344,343,355,375,339,356,382,373,353,340,385,357,369,371,352,341,358,383,350,342,376,378,351,338,381,374,384 0
383 351,338,381,374,363,384,345,337M,372,386,361,347,349,370,354,360,377,344,343,355,375,339,356,373,353,340,385,362,357,371,352,341,359,368,358,350,342,376,378 0
390 358,350,342,396,351,338,395,363,394,345,337M,393,392,361,347,349,388,391,354,360,390,344,343,355,339,356,353,340,362,357,352,341,359,368 0
391 357,352,341,358,350,342,351,338,345,337M,347,349,354,344,343,355,339,356,353,340 0
393 339,356,376,353,340,378,357,381,374,352,341,384,358,372,386,350,342,379,370,351,338,377,382,345,337M,380,375,369,347,349,373,354,385,383,344,343,371,355 0
394 383,344,343,371,355,339,356,376,353,340,378,357,381,374,352,341,384,358,372,386,350,342,379,370,351,338,377,382,345,337M,380,375,369,347,349,373,354,385 0
396 369,347,349,373,354,344,343,371,355,339,356,376,353,340,378,357,374,352,341,358,372,350,342,370,351,338,377,345,337M,375 0
397 345,337M,347,349,354,344,343,355,339,356,353,340,357,352,341,358,350,342,351,338 0
398 362,350,342,359,351,338,368,345,337M,396,347,349,389,395,363,354,394,344,343,393,355,392,361,388,339,391,360,356,390,353,340,357,352,341,358 0
399 352,341,358,350,342,351,338,345,337M,347,349,354,344,343,355,339,356,353,340,357 0
400 356,353,340,357,352,341,358,350,342,351,338,345,337M,347,349,354,344,343,355,339 0
406 355,339,362,356,353,340,359,357,368,352,341,358,350,342,396,395,363,351,338,394,393,345,337M,392,361,388,391,347,349,360,390,354,344,343 0
408 347,349,377,354,344,343,375,385,383,355,369,339,373,356,353,340,371,357,352,341,381,358,376,384,378,350,342,386,374,379,351,338,372,345,337M,382,370,380 0
424 345,337M,347,349,354,344,343,355,339,356,353,340,357,352,341,358,350,342,351,338 0
427 351,338,382,370,380,377,345,337M,375,385,347,349,383,369,354,373,344,343,355,371,339,356,381,353,340,376,384,357,378,352,341,386,374,379,358,350,342,372 0
428 360,390,358,350,342,351,338,362,345,337M,359,368,347,349,354,344,343,396,355,395,363,339,394,356,393,353,340,392,361,357,388,391,352,341 0
434 386,353,340,379,361,357,352,341,360,358,382,350,342,380,351,338,385,362,383,345,337M,359,368,347,349,354,344,343,355,381,363,339,384,356 0
1465 393,374,363,339,384,392,388,356,391,372,386,353,340,379,390,361M,357,370,352,341,360,377,358,382,350,342,380,375,369,351,338,373,385,362,383,345,337,371,359,368,347,349,396,354,395,376,344,343,378,394,355,381 0
1529 354,395,376,344,343,378,394,355,381,393,374,363,339,384,392,388,356,391,372,386,353,340,379,390,361,357,370,352,341,360,377,358,350,342,380,375,369,351,338,373,385,362,345,337,371,359,368,347,349M,396 0