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 = 375 
WHERE 
  cscart_products_categories.product_id IN (
    427, 408, 382, 418, 1930, 381, 1529, 1465, 
    329, 439, 393, 394, 396, 383, 440, 327, 
    385, 405, 413, 1937
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00671

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "174.67"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "16.48"
      },
      "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": "17.91",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (427,408,382,418,1930,381,1529,1465,329,439,393,394,396,383,440,327,385,405,413,1937))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "3.30",
              "prefix_cost": "138.42",
              "data_read_per_join": "263"
            },
            "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": "16.48",
              "eval_cost": "3.30",
              "prefix_cost": "158.20",
              "data_read_per_join": "263"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
327 362,357,381,384,382,361,349M,356,355,354,359,376,377,369,375,370,371,372,380,383,378,373,360,374,379,386,351,350,358,363,352,353,385 0
329 350,358,352,353,342,357,349M,356,355,354,376,377,369,375,370,338,371,372,378,373,374,351,339 0
381 374,363,385,351,339,362,350,358,352,343,381,384,353,382,342,361,357,347,341,344,349,356,337M,359,355,354,376,345,340,380,383,360,375,370,338,371,379,372,386,378,373 0
382 375,370,338,371,379,372,386,378,373,374,385,351,339,350,358,352,343,381,384,353,382,342,357,347,341,344,349,356,337M,355,354,377,369,376,345,340,383 0
383 360,376,345,340,363,375,370,338,371,372,386,378,373,362,374,368,385,361,351,339,350,358,352,343,381,384,353,342,357,359,347,341,344,349,356,337M,355,354,377 0
385 349,356,369,337M,355,354,377,360,376,345,340,363,375,370,338,371,372,378,373,362,374,368,361,351,339,350,358,352,343,388,353,342,390,395,357,394,391,396,359,393,347,341,344,392 0
393 347,341,344,383,349,356,369,337M,355,354,379,377,376,345,340,386,375,370,338,371,382,385,372,378,373,374,381,384,351,339,350,358,352,343,353,342,380,357 0
394 353,342,380,357,347,341,344,383,349,356,369,337M,355,354,379,377,376,345,340,386,375,370,338,371,382,385,372,378,373,374,381,384,351,339,350,358,352,343 0
396 351,339,350,358,352,343,353,342,357,347,341,344,349,356,369,337M,355,354,377,376,345,340,375,370,338,371,372,378,373,374 0
405 338,371,391,396,359,372,393,378,373,374,392,351,339,350,358,352,343,353,360,342,357,363,347,341,344,362,349,356,369,337M,355,368,354,377,361,388,376,345,340,390,395,375,370,394 0
408 376,345,340,375,370,338,371,372,378,373,374,380,351,339,350,358,383,352,343,353,342,379,357,347,341,344,386,349,356,369,337M,355,354,382,385,377,381,384 0
413 354,377,376,345,340,359,375,370,338,371,372,378,373,374,360,351,339,350,358,352,343,353,363,342,357,362,368,341,344,361,349,356,369,337M,355 0
418 341,344,349,356,369,337M,355,354,377,376,345,340,375,370,338,371,372,378,373,374,351,339,350,358,352,343,353,363,342,357 0
427 382,385,357,381,384,341,344,349,356,369,337M,355,354,377,380,376,345,340,383,375,370,338,371,372,378,373,379,374,351,347,339,350,358,386,352,343,353,342 0
439 351,339,350,358,386,361,352,343,353,342,382,385,357,381,384,341,344,359,349,369,337M,355,354,377,360,376,345,340,383,375,370,338,371,372,378,373,379,374,362,363,368 0
440 373,374,390,395,362,363,368,394,391,396,393,361,392,359M,369,377,360,376,375,370,371,372,388 0
1465 347,378,379,375,370,371,372,388,351,339,373,350,358,374,386,352,343,390,395,362,353,363,342,368,394,382,385,391,396,393,361M,357,356,392,381,384,341,344,349,380,337,355,354,359,369,345,340,377,383,338,360,376 0
1529 338,360,376,347,378,379,375,370,371,372,388,351,339,373,350,358,374,386,352,343,390,395,362,353,363,342,368,394,385,391,396,393,361,357,356,392,381,384,341,344,349M,380,337,355,354,359,369,345,340,377 0
1930 369,345,340,377,338,376,379,375,388,351,339,350,352,390,395,362,353,363,391,361M,356,381,341,349,337,355,354,359 0
1937 349,337,355,354,359,369,360,345,340,377,347,378,370,338,376,371,372,373,379,382,358,374,386,343,375,342,368,388,394,351,339,385,396,350,393,352,357,390,395,362,353,392,363,384,391,344,361M,356,380,381,341 0