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 = 344 
WHERE 
  cscart_products_categories.product_id IN (
    421, 427, 408, 382, 418, 400, 424, 381, 
    1529, 401, 1465, 1935, 428, 415, 391, 
    406, 439, 390, 393, 394
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00766

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "170.33"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "14.50"
      },
      "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": "15.77",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (421,427,408,382,418,400,424,381,1529,401,1465,1935,428,415,391,406,439,390,393,394))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "2.90",
              "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": "14.50",
              "eval_cost": "2.90",
              "prefix_cost": "155.83",
              "data_read_per_join": "232"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
381 342,383,341,375,361,355,338,370,381,386,337M,384,352,354,376,373,345,378,351,349,358,379,350,353,347,360,362,343,357,374,371,344,382,339,385,359,372,363,340,356,380 0
382 385,372,340,356,342,383,341,375,355,338,370,381,386,337M,384,352,354,376,373,345,378,351,349,358,379,350,353,347,343,357,369,374,371,344,377,382,339 0
390 344,359,395,363,339,396,340,356,361,368,342,341,355,338,337M,352,354,360,388,362,345,351,349,358,350,390,353,347,343,391,393,357,392,394 0
391 343,357,344,339,340,356,342,341,355,338,337M,352,354,345,351,349,358,350,353,347 0
393 345,351,349,358,350,377,382,353,347,380,343,385,357,372,344,383,375,339,370,381,340,356,386,384,342,376,373,341,378,379,355,338,337M,369,352,354,374,371 0
394 337M,369,352,354,374,371,345,351,349,358,350,377,382,353,347,380,343,385,357,372,344,383,375,339,370,381,340,356,386,384,342,376,373,341,378,379,355,338 0
400 341,355,338,337M,352,354,345,351,349,358,350,353,347,343,357,344,339,340,356,342 0
401 340,342,341,338,337M,352,345,351,349,358,343,344,339 0
406 391,356,393,339,392,394,340,359,355,395,363,342,341,396,338,354,361,368,350,337M,352,353,347,345,351,349,358,357,343,360,388,362,390,344 0
408 378,379,344,356,339,369,374,371,340,355,377,382,342,380,341,385,372,338,354,383,350,337M,375,352,353,347,345,351,349,358,370,357,381,386,384,343,376,373 0
415 357,343,344,356,339,340,355,342,341,338,354,350,337M,352,353,345,351,349,358 0
418 350,337M,352,353,345,351,349,358,376,373,357,378,343,369,363,344,374,371,356,339,377,340,355,372,342,341,375,338,354,370 0
421 362,338,354,390,350,337M,391,352,393,353,345,392,351,349,358,394,357,359,395,343,396,363,344,361,368,356,339,340,355,342,341,360,388 0
424 355,342,341,338,354,350,337M,352,353,345,351,349,358,357,343,344,356,339,347,340 0
427 339,375,381,386,347,384,340,370,355,379,342,341,376,373,378,338,354,350,337M,352,353,369,345,374,371,382,351,349,358,380,357,385,343,377,383,372,344,356 0
428 344,360,356,388,362,339,347,390,340,355,391,393,342,341,392,394,338,354,359,395,350,337M,396,352,353,363,345,361,351,349,358,357,368,343 0
439 372,343,375,381,344,386,384,360,370,362,339,379,340,376,373,355,378,342,341,338,354,359,369,374,371,382,350,337M,385,352,353,363,345,377,361,351,349,358,357,368,383 0
1465 353,363,345,377,361M,351,349,358,357,368,383,372,343,356,388,375,381,344,386,347,384,390,360,370,362,339,391,379,393,392,340,376,373,394,355,378,342,395,341,380,396,338,354,359,369,374,371,382,350,337,385,352 0
1529 359,369,374,371,350,337,385,352,353,363,345,377,361,351,349M,358,357,368,372,343,356,388,375,381,344,386,347,384,390,360,370,362,339,391,379,393,392,340,376,373,394,355,378,342,395,341,380,396,338,354 0
1935 342,395,380,338,359,369,374,350,337,352,363,345,361M,349,372,388,381,344,384,390,360,362,339,391,379,393,340,376,394 0