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 = 362 
WHERE 
  cscart_products_categories.product_id IN (
    421, 443, 1971, 1959, 1930, 1960, 321, 
    436, 438, 437, 1961, 1931, 381, 1529, 
    2001, 1465, 1932, 1962, 1933, 1935, 
    1958, 428, 406, 439
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.01221

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "165.60"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "12.35"
      },
      "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": 12,
            "filtered": "13.43",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (421,443,1971,1959,1930,1960,321,436,438,437,1961,1931,381,1529,2001,1465,1932,1962,1933,1935,1958,428,406,439))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "2.47",
              "prefix_cost": "138.42",
              "data_read_per_join": "197"
            },
            "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": 12,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "12.35",
              "eval_cost": "2.47",
              "prefix_cost": "153.25",
              "data_read_per_join": "197"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
321 349M,362,359 0
381 352,351,354,375,342,361,347,380,385,363,339,343,384,349,345,355,382,360,370,337M,338,350,372,362,359,353,371,341,356,383,357,376,374,379,358,373,344,381,386,378,340 0
406 358,344,340,395,352,351,354,392,342,361,347,363,339,343,349,396,345,355,360,368,391,337M,390,338,350,388,362,359,353,341,356,394,357,393 0
421 394,357,393,358,344,340,395,352,351,354,392,342,361,363,339,343,349,396,345,355,360,368,391,337M,390,338,350,388,362,359,353,341,356 0
428 388,362,359,353,341,356,394,357,393,358,344,347,340,395,352,351,354,392,342,361,363,339,343,349,396,345,355,360,368,391,337M,390,338,350 0
436 362,359M,361,363,360,368 0
437 360,368,362,359M,361,363 0
438 361,363,360,368,362,359M 0
439 337M,377,373,338,381,386,378,369,350,375,361,353,363,341,385,384,360,357,368,382,358,344,370,340,352,351,354,362,342,359,372,371,339,343,349,345,355,383,376,374,379 0
443 361,363,360,368,362,359M 0
1465 349,345,355,383,390,376,374,379,388,337,377,373,338,381,386,378,369,350,356,380,375,394,353,341,393,385,384,361M,357,363,382,347,395,358,392,344,360,370,368,340,352,351,354,342,372,396,371,391,339,362,343,359 0
1529 396,371,391,339,362,343,359,349M,345,355,390,376,374,379,388,337,377,373,338,381,386,378,369,350,356,380,375,394,353,341,393,385,384,361,357,363,347,395,358,392,344,360,370,368,340,352,351,354,342,372 0
1930 340,352,351,354,391,339,362,359,349,345,355,390,376,379,388,337,377,338,381,369,350,356,375,353,341,361M,363,395 0
1931 361M,360,363,395,342,372,396,340,371,391,339,374,362,359,349,345,390,376,379,380,388,337,338,381,369,350,385,353 0
1932 352,391,339,378,362M,359,349,345,377,390,394,379,388,384,338,381,369,350 0
1933 338,370,381,369,350,361M,360,363,372,396,340,352,355,386,374,376,391,339,362,359,349,345,337,390,394,341,379,388 0
1935 344,379,388,338,381,369,350,395,342,361M,360,363,372,340,352,374,393,380,376,391,339,362,359,349,345,337,384,390,394 0
1958 368,339,362,359,349,337,370,379,388,338,381,369,361M,360,363,340,352,377 0
1959 368,339,362,359,349,337,370,379,350,338,381,369,361M,360,363,340,352,377 0
1960 340,352,377,368,339,362,359,349,337,370,379,338,381,369,378,361M,360,363 0
1961 340,377,368,339,362,350,359,349,337,370,379,338,381,369,378,361M,360,363 0
1962 361M,360,363,390,352,340,388,377,339,362,350,359,349,337,370,379,338,381,369 0
1971 338,381,369,361M,360,363,352,340,377,368,339,362,350,359,349,337,370,379 0
2001 362,391,349,338,369,390,363,396M 0