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 = 349 
WHERE 
  cscart_products_categories.product_id IN (
    425, 407, 323, 389, 402, 1972, 388, 426, 
    409, 1974, 404, 325, 1936, 387, 386, 
    416, 326, 441, 322, 1957
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00567

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "163.73"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "11.50"
      },
      "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": 11,
            "filtered": "12.51",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (425,407,323,389,402,1972,388,426,409,1974,404,325,1936,387,386,416,326,441,322,1957))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "2.30",
              "prefix_cost": "138.42",
              "data_read_per_join": "184"
            },
            "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": 11,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "11.50",
              "eval_cost": "2.30",
              "prefix_cost": "152.23",
              "data_read_per_join": "184"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
322 342,345,338,374,356,349M,370,354,358,375,352,371,351,376,350,377,369,355,372,353,344,339,341,357,378,373 0
323 357,356,349M,354,358,352,351,350,355,353 0
325 355,353,357,356,349M,358,352,351,350 0
326 378,383,351,385,350,373,382,396,361,355,360,363,392,353,374,395,357,379,370,391,375,381,394,389,371,354,356,362,349M,390,376,380,388,359,377,358,369,386,372,393,368,352,384 0
386 339,341,352,351,342,350,345,338,347,355,343,353,357,340,337M,354,356,349,344,358 0
387 349,344,358,339,341,352,351,342,350,345,338,347,355,343,353,357,340,337M,354,356 0
388 337M,368,384,354,356,349,383,385,382,361,344,358,339,341,360,363,352,379,351,342,350,345,338,347,355,343,381,353,357,340,362,380,359,386 0
389 372,380,386,378,337M,373,384,354,356,349,383,385,382,344,358,374,339,341,352,370,379,351,342,375,350,345,338,347,355,371,343,381,376,353,357,377,340,369 0
402 362,393,353,359,357,340,368,396,337M,392,361,354,356,395,349,360,363,344,358,339,341,391,394,352,351,342,350,345,338,390,347,388,355,343 0
404 350,345,338,347,355,343,353,357,340,337M,354,356,349,344,358,339,341,352,351,342 0
407 390,352,388,351,342,362,350,345,338,347,380,393,359,355,343,386,353,368,396,357,384,340,383,385,382,392,361,395,337M,360,363,354,356,349,379,391,394,344,358,339,341,381 0
409 344,358,339,341,352,351,342,350,345,347,355,343,353,357,340,337M,354,356,349 0
416 354,356,349,390,344,358,388,339,341,362,338,352,393,359,351,342,350,345,368,396,355,343,353,357,392,361,340,395,360,363,391,337M,394 0
425 337M,354,356,349,344,358,339,341,338,352,347,351,342,350,345,355,343,353,357,340 0
426 353,357,376,340,377,381,372,337M,378,354,356,373,349,386,344,358,339,341,384,374,338,383,352,385,382,370,351,342,350,345,375,355,343,371,379 0
441 360,363,355,343,371,369,353,357,340,381,372,380,337M,362,354,356,349,359,347,344,358,368,339,341,384,338,383,352,382,370,361,351,342,350,345 0
1936 370,361M,350,345,379,391,394,360,363,376,377,369,353,390,388,381,378,373,337,386,362,356,396,349,359,374,339,341,384,395,338,352,375 0
1957 339,338,352,370,361M,379,360,363,340,377,369,331,381,337,362,368,349,359 0
1972 368,349,359,339,350,338,352,370,361M,379,360,363,340,369,381,337,362 0
1974 337,362,368,349,359,339,350,338,352,370,361M,379,360,363,340,369,381 0