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 = 379 
WHERE 
  cscart_products_categories.product_id IN (
    1927, 435, 1965, 1966, 1928, 1973, 1968, 
    1963, 327, 1934, 1970, 1937, 407, 389, 
    1972, 388, 426, 1974, 442, 1936, 326, 
    1957
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00583

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "166.12"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "12.59"
      },
      "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": 12,
            "filtered": "13.69",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (1927,435,1965,1966,1928,1973,1968,1963,327,1934,1970,1937,407,389,1972,388,426,1974,442,1936,326,1957))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "2.52",
              "prefix_cost": "138.42",
              "data_read_per_join": "201"
            },
            "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": 12,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "12.59",
              "eval_cost": "2.52",
              "prefix_cost": "153.53",
              "data_read_per_join": "201"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
326 380,393,361,384,351,391,362,381,359,357,386,353,363,377,349M,354,358,360,373,392,368,382,379,355,395,350,376,372,369,394,352,370,396,378,375,371,389,388,356,374,385,383,390 0
327 356,374,385,383,380,361,384,351,362,381,359,357,386,353,363,377,349M,354,358,360,373,382,379,355,350,376,372,369,352,370,378,375,371 0
388 350,347,352,356,385,383,380,340,361,384,351,362,381,339,359,345,357,386,353,344,363,343,368,349,354,358,337M,338,360,342,382,379,341,355 0
389 342,382,376,372,369,379,341,370,355,378,375,371,350,347,352,374,356,385,383,380,340,384,351,377,381,339,345,357,373,386,353,344,343,349,354,358,337M,338 0
407 343,349,354,358,388,337M,338,390,342,382,379,341,393,355,350,347,352,391,356,385,383,361,380,392,362,340,359,384,395,363,351,368,381,394,339,396,345,360,357,386,353,344 0
426 351,381,339,345,357,386,353,344,343,349,354,358,376,372,337M,370,338,378,375,371,342,382,379,341,374,355,350,352,356,385,383,377,340,373,384 0
435 363,368,394,396,360,384,351,381,388,386,390,349M,393,382,379,391,352,361,380,392,385,362,383,359,395 0
442 377,385,362,383,359M,373,363,368,369,360,384,376,372,381,370,386,378,375,371,374,382,379,361,380 0
1927 340,361M,377,362,339,359,345,353,363,351,358,369,337,338,390,349,370,378,350,374,391,379 0
1928 395,361M,362,339,359,345,369,381,338,390,349,370,378,350,374,391,379 0
1934 374,391,379,340,394,396,373,344,395,377,354,361M,360,384,363,342,362,358,372,339,337,359,345,355,369,381,338,390,349,352,356,370,350 0
1936 352,356,370,350,374,391,379,388,394,396,373,353,395,377,376,361M,341,360,386,375,384,363,362,339,337,359,345,369,381,338,378,390,349 0
1937 338,378,390,380,349,352,356,370,385,357,350,343,374,368,391,340,344,379,351,347,354,388,394,396,373,393,353,371,395,342,377,358,376,372,361M,341,360,386,355,375,384,363,382,362,339,337,359,345,392,369,381 0
1957 339,337,359,369,381,338,349,352,370,368,340,331,379,377,361M,360,363,362 0
1963 361M,360,363,362,339,337,359,378,369,381,338,350,349,352,370,340,388,379,377 0
1965 377,361M,360,363,362,339,337,359,369,381,338,349,352,370,368,340,379 0
1966 379,377,361M,360,363,362,339,337,359,369,381,338,349,352,370,368,340 0
1968 340,379,361M,360,363,362,350,339,337,359,369,381,338,349,352,370 0
1970 349,352,370,340,379,377,361M,360,363,362,350,339,337,359,369,381,368,338 0
1972 369,381,368,338,349,352,370,340,379,361M,360,363,362,350,339,337,359 0
1973 363,362,339,337,359,369,381,368,338,349,352,370,377,340,379,361M,360 0
1974 350,361M,360,363,362,339,337,359,369,381,368,338,349,352,370,340,379 0