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 = 352 
WHERE 
  cscart_products_categories.product_id IN (
    421, 427, 408, 1971, 382, 418, 1959, 1930, 
    400, 1960, 424, 381, 1529, 401, 1465, 
    1932, 1962, 1933, 1935, 1958, 428, 415, 
    391, 406
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00945

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "170.42"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "14.54"
      },
      "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": "15.81",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (421,427,408,1971,382,418,1959,1930,400,1960,424,381,1529,401,1465,1932,1962,1933,1935,1958,428,415,391,406))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "2.91",
              "prefix_cost": "138.42",
              "data_read_per_join": "232"
            },
            "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": "14.54",
              "eval_cost": "2.91",
              "prefix_cost": "155.88",
              "data_read_per_join": "232"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
381 353,360,359,339,342,378,375,350,379,361,356,371,384,362,337M,374,370,352,351,354,381,341,380,386,376,383,385,344,338,357,363,343,355,358,373,382,340,372,347,345,349 0
382 372,347,345,349,353,339,342,378,375,350,379,369,356,371,384,337M,377,374,370,352,351,354,381,341,386,376,383,385,344,338,357,343,355,358,373,382,340 0
391 355,358,340,347,345,349,353,339,342,350,356,337M,352,351,354,341,344,338,357,343 0
400 357,344,338,343,355,358,340,347,345,349,353,339,342,350,356,337M,352,351,354,341 0
401 351,341,344,338,343,358,340,345,349,339,342,337M,352 0
406 394,354,393,337M,352,351,360,357,341,359,395,392,361,390,396,344,338,355,343,362,347,358,388,340,353,345,349,368,350,363,339,342,356,391 0
408 339,342,356,373,382,372,354,337M,352,351,357,341,378,375,379,344,338,355,369,371,343,380,384,347,377,374,370,358,381,340,353,386,345,376,383,349,385,350 0
415 349,350,339,342,356,354,337M,352,351,357,341,344,338,355,343,358,340,353,345 0
418 358,376,340,353,345,349,350,373,372,339,342,356,354,378,375,337M,352,351,357,341,369,371,377,374,370,344,338,355,343,363 0
421 391,343,363,358,394,393,340,353,345,349,360,350,359,395,392,361,390,339,342,356,396,362,354,337M,388,352,351,357,341,368,344,338,355 0
424 344,338,355,343,358,340,353,345,349,350,339,342,356,347,354,337M,352,351,357,341 0
427 383,385,337M,352,351,357,341,376,382,344,338,355,373,343,358,372,340,353,379,345,349,350,378,375,380,384,339,342,356,369,371,381,347,354,377,374,370,386 0
428 368,347,354,391,337M,352,351,357,363,341,394,393,344,338,355,360,359,343,395,392,361,358,390,396,340,353,345,362,349,350,388,339,342,356 0
1465 369,371,381,388,339,342,356,377,374,370,386,383,368,385,347,354,376,391,337,382,352,351,357,363,341,394,373,393,344,338,355,372,360,359,343,395,379,392,361M,358,390,396,340,378,375,353,345,380,384,362,349,350 0
1529 340,378,375,353,345,380,384,362,349M,350,369,371,381,388,339,342,356,377,374,370,386,368,385,347,354,376,391,337,352,351,357,363,341,394,373,393,344,338,355,372,360,359,343,395,379,392,361,358,390,396 0
1930 395,379,361M,390,340,375,353,345,362,349,350,369,381,388,339,356,377,354,376,391,337,352,351,363,341,338,355,359 0
1932 338,359,378,379,384,390,345,362M,349,350,369,381,388,339,377,394,391,352 0
1933 352,355,396,361M,338,359,340,379,390,374,370,386,345,362,349,350,369,381,388,339,376,337,363,341,372,394,360,391 0
1935 363,372,394,360,391,352,395,380,361M,338,384,342,359,340,379,390,374,345,362,349,350,369,381,388,393,339,344,376,337 0
1958 388,339,337,363,360,352,368,361M,338,370,359,340,379,377,362,349,369,381 0
1959 362,349,369,381,339,337,363,360,352,368,361M,338,370,359,340,379,377,350 0
1960 379,377,362,349,369,381,378,339,337,363,360,352,368,361M,338,370,359,340 0
1962 361M,338,370,350,359,340,379,388,377,362,349,369,381,339,337,363,390,360,352 0
1971 361M,338,370,350,359,340,379,377,362,349,369,381,339,337,363,360,352,368 0