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 = 351 
WHERE 
  cscart_products_categories.product_id IN (
    399, 422, 434, 383, 412, 1927, 435, 419, 
    430, 324, 431, 432, 429, 384, 327, 395, 
    420, 385, 405, 410, 413, 417, 1937, 414
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.01147

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "171.25"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "14.92"
      },
      "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": "16.22",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (399,422,434,383,412,1927,435,419,430,324,431,432,429,384,327,395,420,385,405,410,413,417,1937,414))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "2.98",
              "prefix_cost": "138.42",
              "data_read_per_join": "238"
            },
            "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": "14.92",
              "eval_cost": "2.98",
              "prefix_cost": "156.33",
              "data_read_per_join": "238"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
324 351,340,359,354,392,361,360,393,362,363,353,394,349,388,395,357,350,396,355,338M,390,358,391,352,356,368 0
327 356,374,381,351,359,354,361,360,362,373,363,353,378,349M,372,380,383,357,371,386,350,370,355,377,379,385,369,382,376,358,384,352,375 0
383 343,347,376,358,368,384,352,375,340,356,374,381,341,351,359,354,342,361,360,362,373,363,353,378,349,372,344,357,371,386,338,350,339,345,370,355,377,385,337M 0
384 337M,343,347,358,352,340,356,341,351,354,342,353,349,344,357,338,350,339,345,355 0
385 338,369,350,339,345,355,376,392,368,337M,375,393,343,347,374,394,358,352,388,340,359,395,356,396,361,341,360,362,351,373,363,354,378,390,342,372,371,353,349,344,370,377,391,357 0
395 353,349,344,357,338,350,339,345,355,337M,343,347,358,352,340,356,341,351,354,342 0
399 342,353,349,344,357,338,350,339,345,355,337M,343,347,358,352,340,356,341,351,354 0
405 356,341,370,351,377,391,354,369,342,353,349,376,392,344,368,357,375,393,338,350,339,345,374,394,355,388,359,395,396,361,337M,360,362,343,373,363,347,378,390,358,372,352,340,371 0
410 358,352,340,356,341,351,354,342,353,349,344,357,338,350,339,345,355,337M,343 0
412 337M,343,358,352,340,356,341,351,354,342,353,349,344,357,338,350,339,345,355,347 0
413 345,378,355,372,371,337M,370,343,377,369,358,352,340,356,376,341,351,368,354,375,342,374,353,359,349,344,361,360,357,362,338,373,363,350,339 0
414 344,361,360,357,362,338,373,363,350,339,345,378,355,372,371,337M,370,343,377,369,358,352,340,356,376,341,351,368,354,375,342,374,353,359,349 0
417 353,349,344,357,338,350,339,345,355,337M,343,358,352,340,356,341,351,354,342 0
419 341,390,351,354,359,342,361,360,362,353,391,363,349,344,357,389,338,350,339,345,355,392,393,337M,394,343,388,395,358,352,340,368,396,356 0
420 352,340,356,341,351,354,342,353,349,344,357,338,350,339,345,355,337M,343,358 0
422 337M,343,358,352,340,356,341,351,354,342,353,349,344,357,338,350,339,345,355 0
429 337M,343,358,352,340,356,341,351,354,342,353,349,344,357,338,350,339,345,355 0
430 357,338,350,339,345,355,337M,343,358,352,340,356,341,351,354,342,353,349,344 0
431 353,368,396,349,344,357,390,338,350,339,345,359,355,361,360,362,391,363,337M,343,358,352,392,356,393,341,351,354,394,342,388,395 0
432 354,342,347,353,349,344,357,338,350,339,345,355,337M,340,343,358,352,356,341,351 0
434 382,356,385,341,351,354,368,342,384,347,353,349,381,344,359,357,338,361,350,339,360,362,345,363,355,380,383,337M,340,343,379,386,358,352 0
435 394,388,352,395,382,385,396,351,390,368,384,349M,381,359,391,361,360,362,363,380,383,392,393,379,386 0
1927 374,358,379,378,351,390,353,370,377,369,338,350,339,349,345,359,391,361M,362,363,337,340 0
1937 361M,362,363,393,337,340,386,374,394,356,358,388,352,341,373,395,379,354,382,372,385,396,342,347,371,378,368,344,384,351,357,390,353,370,381,377,355,369,338,376,350,339,349,360,345,359,391,375,380,343,392 0