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 = 353 
WHERE 
  cscart_products_categories.product_id IN (
    421, 427, 408, 382, 418, 1930, 400, 424, 
    1931, 381, 1529, 1465, 428, 415, 391, 
    406, 329, 439, 390, 393
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00678

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "170.12"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "14.41"
      },
      "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": "15.66",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (421,427,408,382,418,1930,400,424,1931,381,1529,1465,428,415,391,406,329,439,390,393))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "2.88",
              "prefix_cost": "138.42",
              "data_read_per_join": "230"
            },
            "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": "14.41",
              "eval_cost": "2.88",
              "prefix_cost": "155.71",
              "data_read_per_join": "230"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
329 376,350,352,358,351,357,373,370,356,377,355,354,374,371,338,342,349M,339,378,375,372,369,353 0
381 383,378,375,372,361,353,347,384,345,344,376,350,363,352,358,380,351,381,385,357,373,370,360,356,355,362,354,379,374,371,386,337M,338,342,341,343,340,349,382,339,359 0
382 338,342,341,343,369,340,349,382,339,383,378,375,372,353,347,384,345,344,376,350,352,358,351,381,385,357,377,373,370,356,355,354,379,374,371,386,337M 0
390 354,388,337M,359,338,342,341,343,340,349,361,339,390,363,353,347,345,344,350,391,352,358,395,368,351,394,360,393,357,392,362,396,356,355 0
391 356,355,354,337M,338,342,341,343,340,349,339,353,347,345,344,350,352,358,351,357 0
393 379,357,374,371,386,369,356,382,355,354,383,378,375,372,337M,380,384,338,342,376,341,343,340,349,339,381,385,353,347,345,344,377,373,370,350,352,358,351 0
400 350,352,358,351,357,356,355,354,337M,338,342,341,343,340,349,339,353,347,345,344 0
406 362,396,353,347,345,344,350,352,358,388,351,359,357,361,390,363,356,355,354,391,337M,395,338,368,342,394,341,343,340,349,360,393,339,392 0
408 341,343,340,349,339,379,353,347,345,344,374,371,386,350,352,358,369,382,351,383,357,378,375,372,380,384,376,356,355,354,381,385,337M,338,377,342,373,370 0
415 337M,338,342,341,343,340,349,339,353,345,344,350,352,358,351,357,356,355,354 0
418 356,355,354,377,373,370,337M,338,342,341,343,340,349,339,374,371,353,369,345,344,350,352,358,378,375,372,363,351,376,357 0
421 357,360,393,392,362,396,356,355,354,388,337M,338,342,359,341,343,340,349,339,361,390,353,345,344,350,352,358,391,363,351,395,368,394 0
424 351,357,356,347,355,354,337M,338,342,341,343,340,349,339,353,345,344,350,352,358 0
427 353,381,385,345,344,350,352,358,351,377,373,370,357,379,386,356,347,355,354,374,371,382,383,337M,369,338,342,380,384,341,343,340,349,339,378,375,372,376 0
428 339,391,363,395,368,394,353,345,344,360,393,350,392,352,358,362,396,351,357,388,359,356,347,355,354,361,390,337M,338,342,341,343,340,349 0
439 337M,378,375,372,338,342,341,343,340,349,376,339,381,385,363,368,353,345,344,360,350,377,352,358,373,370,362,379,351,386,357,374,371,382,359,383,355,369,354,361,384 0
1465 355,369,354,361M,384,337,378,375,372,391,338,342,395,341,343,340,349,376,394,339,381,385,363,393,368,392,353,396,345,344,360,350,377,352,358,373,370,362,379,388,351,386,357,356,347,374,371,382,359,380,390,383 0
1529 347,374,371,359,380,390,355,369,354,361,384,337,378,375,372,391,338,342,395,341,343,340,349M,376,394,339,381,385,363,393,368,392,353,396,345,344,360,350,377,352,358,373,370,362,379,388,351,386,357,356 0
1930 351,356,359,390,355,369,354,361M,337,375,391,338,395,341,340,349,376,339,381,363,353,345,350,377,352,362,379,388 0
1931 350,362,379,388,374,371,380,359,390,372,369,361M,342,337,385,391,338,395,340,349,376,339,381,396,363,360,353,345 0