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 0.00693

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