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 = 383 
WHERE 
  cscart_products_categories.product_id IN (
    427, 408, 382, 381, 1465, 439, 393, 394, 
    434, 435, 327, 407, 389, 388, 426, 442, 
    326, 441
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00603

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "170.81"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "14.72"
      },
      "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": "16.00",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (427,408,382,381,1465,439,393,394,434,435,327,407,389,388,426,442,326,441))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "2.94",
              "prefix_cost": "138.42",
              "data_read_per_join": "235"
            },
            "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": "14.72",
              "eval_cost": "2.94",
              "prefix_cost": "156.09",
              "data_read_per_join": "235"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
326 370,388,368,392,358,383,361,380,369,354,356,353,382,394,386,350,391,379,381,376,359,375,363,374,396,357,378,373,377,372,389,393,385,355,352,360,371,390,362,384,351,395,349M 0
327 362,384,351,349M,370,358,383,361,380,369,354,356,353,382,386,350,379,381,376,359,375,363,374,357,378,373,377,372,385,355,352,360,371 0
381 340,385,355,352,360,371,362,341,384,351,349,370,342,358,383,361,380,354,356,353,345,338,382,343,344,386,350,347,337M,379,381,376,339,359,375,363,374,357,378,373,372 0
382 339,375,374,357,378,373,372,340,385,355,352,371,341,384,351,349,370,369,342,358,383,354,356,353,345,338,382,343,344,386,350,347,337M,377,379,381,376 0
388 359,386,363,350,347,337M,379,381,339,357,368,360,362,340,385,355,352,341,384,351,361,349,380,342,358,383,354,356,353,345,338,382,343,344 0
389 354,356,353,345,338,382,343,377,344,376,375,386,374,350,378,373,347,337M,372,379,381,339,357,371,340,385,355,352,370,369,341,384,351,349,380,342,358,383 0
393 342,358,383,354,356,353,345,338,382,343,377,344,376,375,386,374,350,378,373,347,337M,372,379,381,339,357,371,340,385,355,352,370,369,341,384,351,349,380 0
394 341,384,351,349,380,342,358,383,354,356,353,345,338,382,343,377,344,376,375,386,374,350,378,373,347,337M,372,379,381,339,357,371,340,385,355,352,370,369 0
407 355,352,395,341,359,384,363,351,388,349,380,392,342,358,383,368,360,362,394,354,356,353,345,338,382,343,344,391,386,350,347,337M,379,381,396,361,339,357,393,340,385,390 0
408 357,370,340,369,385,355,352,341,384,351,349,380,342,358,383,377,376,375,354,356,374,353,345,338,378,373,382,343,372,344,386,350,347,337M,379,381,371,339 0
426 350,337M,379,381,371,339,357,370,340,385,355,352,341,384,351,349,342,358,383,377,376,375,354,356,374,353,345,338,378,373,382,343,372,344,386 0
427 353,345,338,378,373,382,347,343,372,344,386,350,337M,379,381,371,339,369,357,370,340,385,355,352,380,341,384,351,349,342,358,383,377,376,375,354,356,374 0
434 354,356,353,345,338,382,347,343,344,386,350,359,363,337M,379,381,339,357,368,340,360,385,362,355,352,380,341,384,351,349,361,342,358,383 0
435 349M,393,361,383,390,395,382,388,392,386,359,363,379,381,394,368,360,385,391,362,352,380,396,384,351 0
439 377,376,375,384,351,342,358,374,349,378,373,372,361,354,383,353,345,338,343,344,371,369,350,382,337M,339,370,386,359,357,363,379,381,340,355,368,360,385,362,341,352 0
441 368,380,360,362,341,352,384,351,342,356,358,349,347,372,361,354,383,353,345,338,343,344,371,369,350,382,337M,339,370,359,357,363,381,340,355 0
442 385,368,380,377,360,376,362,375,374,378,373,384,372,361,383,371,386,369,382,379,370,359M,363,381 0
1465 370,396,340,359,355,363,381,393,385,341,352,390,368,380,377,360,376,362,375,395,351,342,356,358,374,349,378,373,347,388,392,384,354,353,345,338,343,372,361M,344,383,350,394,337,371,339,386,369,391,357,382,379 0