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 = 396 
WHERE 
  cscart_products_categories.product_id IN (
    421, 1931, 1529, 1465, 1933, 428, 406, 
    390, 398, 435, 419, 324, 440, 431, 1934, 
    2000, 2001, 385, 405, 1937, 407, 402, 
    1936, 416
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00797

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "177.97"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "17.98"
      },
      "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": 17,
            "filtered": "19.54",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (421,1931,1529,1465,1933,428,406,390,398,435,419,324,440,431,1934,2000,2001,385,405,1937,407,402,1936,416))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "3.60",
              "prefix_cost": "138.42",
              "data_read_per_join": "287"
            },
            "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": 17,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "17.98",
              "eval_cost": "3.60",
              "prefix_cost": "160.00",
              "data_read_per_join": "287"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
324 350,368,353,338M,358,396,361,351,391,354,363,390,360,349,394,362,357,393,356,388,395,359,352,392,340,355 0
385 359,352,392,343,340,355,369,350,368,353,338,358,372,396,361,351,391,375,342,374,354,363,344,337M,390,360,349,371,377,394,362,357,378,370,347,341,345,393,356,376,388,395,339,373 0
390 393,356,388,395,339,359,352,392,343,340,355,350,368,353,338,358,396,361,351,391,342,354,363,344,337M,390,360,349,394,362,357,347,341,345 0
398 362,357,347,341,389,345,393,356,388,395,339,359,352,392,343,340,355,350,368,353,338,358,396,361,351,391,342,354,363,344,337M,390,360,349,394 0
402 390,360,349,394,362,357,347,341,345,393,356,388,395,339,359,352,392,343,340,355,350,368,353,338,358,396,361,351,391,342,354,363,344,337M 0
405 342,354,376,363,344,337M,373,390,360,349,369,394,362,357,347,341,372,345,375,393,356,374,388,395,339,359,352,392,343,340,355,350,371,368,377,353,338,358,396,378,370,361,351,391 0
406 353,338,358,396,361,351,391,342,354,363,344,337M,390,360,349,394,362,357,347,341,345,393,356,388,395,339,359,352,392,343,340,355,350,368 0
407 343,340,355,350,368,353,338,358,381,396,383,361,351,380,391,342,354,363,344,337M,390,360,349,382,394,362,357,384,347,341,386,345,385,393,379,356,388,395,339,359,352,392 0
416 356,388,395,339,359,352,392,343,340,355,350,368,353,338,358,396,361,351,391,342,354,363,344,337M,390,360,349,394,362,357,341,345,393 0
419 341,345,393,356,388,395,339,389,359,352,392,343,340,355,350,368,353,338,358,396,361,351,391,342,354,363,344,337M,390,360,349,394,362,357 0
421 349,394,362,357,341,345,393,356,388,395,339,359,352,392,343,340,355,350,368,353,338,358,396,361,351,391,342,354,363,344,337M,390,360 0
428 354,363,344,337M,390,360,349,394,362,357,341,345,393,356,388,395,339,359,352,392,343,340,355,350,368,353,338,358,396,361,351,347,391,342 0
431 361,351,391,342,354,363,344,337M,390,360,349,394,362,357,341,345,393,356,388,395,339,359,352,392,343,355,350,368,353,338,358,396 0
435 368,396,361,351,391,381,363,383,380,390,360,349M,394,362,382,393,384,388,395,386,359,352,385,392,379 0
440 359M,370,392,368,376,396,373,361,391,369,363,372,390,360,375,394,374,362,393,371,377,388,395 0
1465 347,386,350,378,393,352,385,353,338,358,371,377,379,388,395,359,370,392,342,351,354,344,368,337,376,396,373,361M,381,391,383,380,357,369,341,363,345,349,372,390,360,356,375,340,339,394,374,382,362,343,355,384 0
1529 339,394,374,362,343,355,384,347,386,350,378,393,352,385,353,338,358,371,377,379,388,395,359,370,392,342,351,354,344,368,337,376,396,373,361,381,391,380,357,369,341,363,345,349M,372,390,360,356,375,340 0
1931 372,390,360,340,339,374,362,350,385,353,338,371,379,388,395,359,342,337,376,396,361M,381,391,380,369,363,345,349 0
1933 369,363,345,349,372,394,390,360,340,355,339,386,374,362,352,350,370,338,379,388,359,337,376,396,361M,341,381,391 0
1934 337,396,361M,356,381,391,369,363,345,349,384,372,394,390,360,358,340,355,377,339,374,362,352,395,354,350,344,370,338,342,373,379,359 0
1936 376,341,375,337,396,361M,356,381,391,378,369,363,345,349,384,386,394,390,360,353,377,339,374,362,352,388,395,350,370,338,373,379,359 0
1937 380,338,382,373,379,359,376,341,343,375,347,337,393,396,361M,356,381,391,372,378,369,385,392,358,371,363,345,340,349,355,384,351,386,394,368,390,360,353,377,339,354,344,374,362,352,342,357,388,395,350,370 0
2000 362,338,396M,391,369,363,349,390 0
2001 362,338,396M,391,369,363,349,390 0