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, 412, 432, 384, 395
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00697

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "174.89"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "16.58"
      },
      "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": 16,
            "filtered": "18.02",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (427,408,382,400,424,381,1529,1465,428,391,406,390,393,394,396,397,398,399,434,383,412,432,384,395))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "3.32",
              "prefix_cost": "138.42",
              "data_read_per_join": "265"
            },
            "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": 16,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "16.58",
              "eval_cost": "3.32",
              "prefix_cost": "158.32",
              "data_read_per_join": "265"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
381 359,383,352,347,341,349,361,376,355,378,381,374,384,353,345,340,337M,372,354,358,386,370,362,379,351,339,338,360,357,375,382,373,350,344,342,343,385,356,363,371,380 0
382 350,344,342,343,385,356,369,371,383,352,347,341,349,376,355,378,381,374,384,353,345,340,337M,372,354,358,386,370,377,379,351,339,338,357,375,382,373 0
383 375,363,373,350,344,342,343,359,385,356,371,361,368,352,347,341,349,376,355,378,381,374,384,353,345,340,337M,362,372,354,358,386,360,370,377,351,339,338,357 0
384 351,339,338,357,350,344,342,343,356,352,347,341,349,355,353,345,340,337M,354,358 0
390 391,354,358,390,351,339,338,363,357,359,361,350,344,342,343,368,356,396,352,347,341,349,395,355,394,362,393,360,392,353,345,340,337M,388 0
391 353,345,340,337M,354,358,351,339,338,357,350,344,342,343,356,352,347,341,349,355 0
393 352,347,341,349,377,355,382,380,375,369,353,345,340,337M,373,385,354,358,383,371,351,339,338,357,376,378,381,374,384,350,344,342,343,356,372,379,386,370 0
394 356,372,379,386,370,352,347,341,349,377,355,382,380,375,369,353,345,340,337M,373,385,354,358,383,371,351,339,338,357,376,378,381,374,384,350,344,342,343 0
395 350,344,342,343,356,352,347,341,349,355,353,345,340,337M,354,358,351,339,338,357 0
396 351,339,338,374,357,372,350,344,342,343,370,356,377,375,352,347,341,349,369,355,373,371,353,345,340,337M,354,358,376,378 0
397 351,339,338,357,350,344,342,343,356,352,347,341,349,355,353,345,340,337M,354,358 0
398 362,393,353,345,340,337M,360,392,354,358,388,391,390,351,339,338,357,363,359,350,344,342,343,361,356,368,352,347,341,349,396,355,389,395,394 0
399 355,353,345,340,337M,354,358,351,339,338,357,350,344,342,343,356,352,347,341,349 0
400 352,347,341,349,355,353,345,340,337M,354,358,351,339,338,357,350,344,342,343,356 0
406 396,350,344,342,343,395,356,394,362,393,360,392,352,347,341,349,388,391,355,390,353,345,340,337M,363,354,358,359,361,351,339,338,368,357 0
408 357,381,376,384,378,350,344,342,343,374,379,386,356,372,382,352,347,341,349,370,380,355,377,375,385,383,353,345,340,337M,369,354,358,373,371,351,339,338 0
412 351,339,338,357,350,344,342,343,356,352,347,341,349,355,353,345,340,337M,354,358 0
424 353,345,340,337M,354,358,351,339,338,357,350,344,342,343,356,352,347,341,349,355 0
427 371,353,345,340,337M,381,354,358,376,384,378,374,379,386,351,339,338,357,372,382,370,380,350,344,342,343,377,356,375,385,383,369,352,347,341,349,373,355 0
428 352,347,341,349,355,396,395,394,362,353,345,340,337M,393,360,354,358,392,388,391,390,351,339,338,357,363,359,350,344,342,343,356,361,368 0
432 356,352,347,341,349,355,353,345,340,337M,354,358,351,339,338,357,350,344,342,343 0
434 361,368,350,344,342,343,356,381,352,347,341,349,384,355,362,379,386,360,353,345,340,337M,354,358,382,380,363,351,339,338,359,357,385,383 0
1465 369,363,351,339,338,373,359,357,385,383,371,361M,368,350,344,342,343,396,356,376,395,378,394,381,374,393,352,347,341,349,384,392,355,388,362,372,391,379,386,360,390,370,353,345,340,337,377,354,358,382,380,375 0
1529 354,358,380,375,369,363,351,339,338,373,359,357,385,371,361,368,350,344,342,343,396,356,376,395,378,394,381,374,393,352,347,341,349M,384,392,355,388,362,372,391,379,386,360,390,370,353,345,340,337,377 0