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 = 339 
WHERE 
  cscart_products_categories.product_id IN (
    426, 409, 1974, 404, 1936, 387, 386, 416, 
    441, 322, 1957
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00368

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "151.75"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "6.06"
      },
      "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": 6,
            "filtered": "6.59",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (426,409,1974,404,1936,387,386,416,441,322,1957))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "1.21",
              "prefix_cost": "138.42",
              "data_read_per_join": "96"
            },
            "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": 6,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "6.06",
              "eval_cost": "1.21",
              "prefix_cost": "145.69",
              "data_read_per_join": "96"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
322 371,351,377,357,373,375,354,342,345,358,353,355,369,350,344,370,338,372,378,374,356,376,339,352,349M,341 0
386 339,352,349,341,351,337M,357,354,342,345,340,358,353,343,355,350,344,338,347,356 0
387 356,339,352,349,341,351,337M,357,354,342,345,340,358,353,343,355,350,344,338,347 0
404 355,350,344,338,347,356,339,352,349,341,351,337M,357,354,342,345,340,358,353,343 0
409 342,345,340,358,353,343,355,350,344,347,356,339,352,349,341,351,337M,357,354 0
416 392,354,388,361,342,393,345,340,358,353,338,343,355,368,394,350,344,390,359,356,339,395,352,363,349,391,360,341,362,351,396,337M,357 0
426 351,337M,357,384,354,371,342,377,345,340,373,358,353,338,343,375,355,382,350,344,385,356,381,370,386,339,352,372,383,349,378,374,341,376,379 0
441 349,362,341,351,361,337M,357,384,354,347,371,342,368,345,340,358,353,338,343,380,355,359,382,350,344,369,363,360,356,381,370,339,352,372,383 0
1936 363,378,360,356,374,381,370,339,376,379,396,352,349,362,341,388,361M,337,384,377,394,373,390,375,345,353,338,395,359,350,369,391,386 0
1957 369,363,331,360,381,370,339,379,352,349,362,361M,337,377,368,340,338,359 0
1974 350,338,359,369,363,360,381,370,339,379,352,349,362,361M,337,368,340 0