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 = 373 
WHERE 
  cscart_products_categories.product_id IN (
    427, 408, 382, 418, 381, 1529, 1465, 329, 
    439, 393, 394, 1929, 396, 383, 440, 327, 
    1934, 385, 405, 413
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00642

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "173.16"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "15.79"
      },
      "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": "17.16",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (427,408,382,418,381,1529,1465,329,439,393,394,1929,396,383,440,327,1934,385,405,413))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "3.16",
              "prefix_cost": "138.42",
              "data_read_per_join": "252"
            },
            "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": "15.79",
              "eval_cost": "3.16",
              "prefix_cost": "157.37",
              "data_read_per_join": "252"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
327 383,386,361,351,356,350,352,378,385,380,355,369,370,384,379,358,373,363,354,374,353,381,371,382,349M,372,359,375,362,357,376,360,377 0
329 357,376,377,338,351,356,350,352,378,342,355,369,370,358,373,354,374,353,371,349M,372,339,375 0
381 362,337M,339,375,360,357,341,383,386,376,361,338,344,385,351,347,356,380,350,352,384,343,378,379,340,342,355,363,370,381,382,358,345,359,373,354,374,353,371,349,372 0
382 345,373,354,374,353,371,349,372,337M,339,375,377,357,341,383,386,376,338,344,385,351,347,356,350,352,369,384,343,378,379,340,342,355,370,381,382,358 0
383 340,342,359,355,370,381,358,362,345,373,354,374,353,368,371,349,360,372,337M,339,375,361,377,357,341,386,376,338,344,385,351,347,356,350,363,352,384,343,378 0
385 350,363,352,343,378,340,342,359,355,370,358,362,345,373,396,354,374,353,368,395,371,349,360,372,394,337M,339,375,361,377,357,341,393,390,376,388,391,338,344,369,392,351,347,356 0
393 344,369,384,382,351,347,356,350,352,381,343,378,340,342,355,370,358,345,373,354,374,383,353,371,349,372,337M,339,380,386,375,377,357,341,376,379,385,338 0
394 376,379,385,338,344,369,384,382,351,347,356,350,352,381,343,378,340,342,355,370,358,345,373,354,374,383,353,371,349,372,337M,339,380,386,375,377,357,341 0
396 375,377,357,341,376,338,344,369,351,347,356,350,352,343,378,340,342,355,370,358,345,373,354,374,353,371,349,372,337M,339 0
405 353,371,392,349,372,337M,339,375,363,377,357,341,359,376,338,362,344,396,369,368,395,351,347,360,356,394,350,352,343,378,361,340,342,355,393,370,390,358,388,345,373,391,354,374 0
408 370,358,345,373,354,374,353,371,349,372,337M,379,385,339,375,377,384,357,382,341,376,381,338,344,369,351,347,356,350,352,383,343,378,340,342,355,380,386 0
413 343,378,340,342,355,370,358,345,373,354,374,353,363,371,349,372,337M,339,359,375,377,357,341,362,376,368,338,360,344,369,361,351,356,350,352 0
418 351,356,350,352,343,378,340,342,355,370,358,345,373,354,374,353,363,371,349,372,337M,339,375,377,357,341,376,338,344,369 0
427 338,344,369,380,386,351,356,350,352,343,378,340,342,355,379,385,370,358,384,345,373,382,354,374,353,371,349,372,381,337M,339,375,377,357,347,341,376,383 0
439 377,357,361,341,376,383,338,344,369,386,351,350,352,343,378,340,342,355,379,385,359,370,363,358,384,345,373,382,354,374,362,353,371,349,372,368,381,337M,339,360,375 0
440 372,368,390,360,388,375,391,377,392,361,376,369,396,395,394,359M,370,363,373,374,362,371,393 0
1465 349,381,337,373,347,339,374,362,371,393,372,368,390,357,341,360,388,375,391,380,383,377,392,361M,338,356,344,376,386,351,350,352,369,343,378,340,342,355,379,385,396,358,384,395,345,382,354,394,353,359,370,363 0
1529 358,384,395,345,354,394,353,359,370,363,349M,381,337,373,347,339,374,362,371,393,372,368,390,357,341,360,388,375,391,380,377,392,361,338,356,344,376,386,351,350,352,369,343,378,340,342,355,379,385,396 0
1929 379,345,359,363M,349,381,337,373,339,390,388,391,377,338,350,352,369 0
1934 350,340,342,355,352,369,396,358,384,395,379,354,394,370,345,374,362,359,363,349,372,381,337,373,339,360,390,361M,356,344,391,377,338 0