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 = 370 
WHERE 
  cscart_products_categories.product_id IN (
    440, 1966, 1928, 1973, 1968, 1963, 327, 
    1934, 385, 405, 413, 1970, 1937, 414, 
    389, 1972, 426, 1974, 442, 1936, 326, 
    441, 322, 1957
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00770

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "171.25"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "14.92"
      },
      "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": "16.22",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (440,1966,1928,1973,1968,1963,327,1934,385,405,413,1970,1937,414,389,1972,426,1974,442,1936,326,441,322,1957))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "2.98",
              "prefix_cost": "138.42",
              "data_read_per_join": "238"
            },
            "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": "14.92",
              "eval_cost": "2.98",
              "prefix_cost": "156.33",
              "data_read_per_join": "238"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
322 369,372,342,371,370,344,378,358,376,377,375,374,345,341,352,356,357,338,353,355,349M,339,373,351,354,350 0
326 355,379,349M,373,351,354,390,361,350,394,369,372,395,391,382,393,362,371,384,370,378,383,396,360,381,358,392,376,368,380,359,377,375,363,374,386,385,352,356,388,357,389,353 0
327 385,352,356,357,353,355,379,349M,373,351,354,361,350,369,372,382,362,371,384,370,378,383,360,381,358,376,380,359,377,375,363,374,386 0
385 359,377,375,363,340,374,388,339,337M,352,356,357,390,353,343,355,349,394,373,342,351,354,395,361,350,344,369,391,347,372,393,396,362,371,370,392,378,368,345,341,360,338,358,376 0
389 338,358,386,376,377,375,385,340,374,339,337M,379,352,356,357,353,343,355,349,373,342,351,354,350,344,369,347,372,382,384,383,371,381,370,378,380,345,341 0
405 360,371,370,378,345,341,359,363,388,338,358,376,377,375,340,374,339,337M,390,352,356,394,357,395,361,353,343,355,349,373,391,342,393,351,354,350,344,369,396,347,372,362,392,368 0
413 369,372,362,368,360,371,370,378,345,341,359,363,338,358,376,377,375,340,374,339,337M,352,356,357,361,353,343,355,349,373,342,351,354,350,344 0
414 342,373,351,354,350,344,369,372,362,368,360,371,370,378,345,341,359,363,338,358,376,377,375,340,374,339,337M,352,356,357,361,353,343,355,349 0
426 357,381,353,343,355,349,342,373,351,354,350,386,344,385,372,379,371,370,378,345,341,338,358,376,377,375,340,374,339,337M,382,384,352,356,383 0
440 396,361,392,373,369,388,362,368,360,372,390,359M,363,394,371,370,395,391,393,376,377,375,374 0
441 337M,347,382,384,352,356,380,383,357,381,361,353,343,355,349,342,351,354,350,344,369,362,368,360,372,345,341,359,363,371,338,358,370,340,339 0
442 371,370,376,377,375,374,382,384,380,383,381,361,386,373,385,369,379,362,378,368,360,372,359M,363 0
1928 391,338,359,339,370,374,349,381,361M,350,390,369,379,362,378,395,345 0
1934 358,395,345,363,340,337,391,396,338,359,377,352,356,339,370,384,355,374,342,354,344,349,373,381,361M,350,394,390,369,379,360,372,362 0
1936 378,390,369,379,360,362,376,395,345,375,363,337,391,396,338,353,359,377,352,356,339,370,388,384,386,374,349,373,381,361M,350,341,394 0
1937 381,361M,350,393,341,372,394,371,347,358,378,390,369,379,392,340,360,362,357,382,376,395,345,343,375,363,380,337,391,396,338,351,353,359,355,377,352,356,339,342,385,370,388,354,384,386,344,374,349,368,373 0
1957 349,368,381,361M,369,379,340,360,362,363,337,338,359,377,352,339,370,331 0
1963 350,349,381,361M,378,369,379,340,360,362,363,337,338,388,359,377,352,339,370 0
1966 359,377,352,339,370,368,349,381,361M,369,379,340,360,362,363,337,338 0
1968 363,337,338,359,352,339,370,350,349,381,361M,369,379,340,360,362 0
1970 369,379,340,360,362,377,363,337,338,359,352,368,339,370,350,349,381,361M 0
1972 369,379,340,360,362,363,337,338,359,352,368,339,370,350,349,381,361M 0
1973 349,381,361M,377,369,379,340,360,362,363,337,338,359,352,368,339,370 0
1974 349,381,361M,369,379,340,360,362,363,337,338,350,359,352,368,339,370 0