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 = 352 
WHERE 
  cscart_products_categories.product_id IN (
    421, 427, 408, 1971, 382, 418, 1959, 1930, 
    400, 1960, 424, 381, 1529, 401, 1465, 
    1932, 1962, 1933, 1935, 1958, 428, 415, 
    391, 406
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00687

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "170.42"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "14.54"
      },
      "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": "15.81",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (421,427,408,1971,382,418,1959,1930,400,1960,424,381,1529,401,1465,1932,1962,1933,1935,1958,428,415,391,406))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "2.91",
              "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": "14.54",
              "eval_cost": "2.91",
              "prefix_cost": "155.88",
              "data_read_per_join": "232"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
381 353,360,359,339,342,350,378,375,361,379,356,371,362,337M,384,352,374,370,351,354,341,381,380,386,376,383,344,338,357,385,363,343,355,358,373,382,340,347,372,345,349 0
382 347,372,345,349,353,339,342,350,378,375,379,356,369,371,337M,384,352,377,374,370,351,354,341,381,386,376,383,344,338,357,385,343,355,358,373,382,340 0
391 355,358,340,347,345,349,353,339,342,350,356,337M,352,351,354,341,344,338,357,343 0
400 344,338,357,343,355,358,340,347,345,349,353,339,342,350,356,337M,352,351,354,341 0
401 351,341,344,338,343,358,340,345,349,339,342,337M,352 0
406 354,394,393,337M,352,351,360,341,359,357,395,361,392,390,344,338,355,396,343,362,347,358,340,388,353,345,349,350,368,363,339,342,356,391 0
408 339,342,356,373,382,354,372,337M,352,351,341,357,378,375,379,344,338,355,369,371,343,347,380,384,377,374,370,358,381,340,353,345,386,349,376,383,350,385 0
415 349,350,339,342,356,354,337M,352,351,341,357,344,338,355,343,358,340,353,345 0
418 358,376,340,353,345,349,350,373,339,342,356,372,354,337M,378,375,352,351,341,357,369,371,344,338,355,377,374,370,343,363 0
421 391,343,363,358,394,340,393,353,345,349,360,350,359,395,361,392,339,342,356,390,396,362,354,337M,352,388,351,341,357,368,344,338,355 0
424 344,338,355,343,358,340,353,345,349,350,339,342,356,347,354,337M,352,351,341,357 0
427 383,337M,385,352,351,341,357,376,382,344,338,355,343,373,358,372,340,353,345,379,349,350,378,375,339,342,356,380,384,369,371,381,347,354,377,374,370,386 0
428 368,347,354,337M,391,352,351,363,341,357,394,393,344,338,355,360,359,343,395,361,392,358,390,396,340,353,345,362,349,350,388,339,342,356 0
1465 369,371,381,388,339,342,356,377,374,370,386,383,368,385,347,354,376,337,391,352,382,351,363,341,357,394,373,393,344,338,355,360,372,359,343,395,361M,379,392,358,390,396,340,353,378,375,345,362,349,380,384,350 0
1529 340,353,378,375,345,362,349M,380,384,350,369,371,381,388,339,342,356,377,374,370,386,368,385,347,354,376,337,391,352,351,363,341,357,394,373,393,344,338,355,360,372,359,343,395,361,379,392,358,390,396 0
1930 395,361M,379,390,340,353,375,345,362,349,350,369,381,388,339,356,377,354,376,337,391,352,351,363,341,338,355,359 0
1932 338,359,378,379,384,390,345,362M,349,350,369,381,388,339,377,394,391,352 0
1933 352,355,396,361M,338,359,340,379,390,374,370,386,345,362,349,350,369,381,388,339,376,337,363,341,360,372,394,391 0
1935 363,360,372,394,391,352,395,380,361M,338,342,384,359,340,379,390,374,345,362,349,350,369,381,388,393,339,344,376,337 0
1958 388,339,337,363,360,352,368,361M,338,359,370,340,379,377,362,349,369,381 0
1959 362,349,369,381,339,337,363,360,352,368,361M,338,359,370,340,379,350,377 0
1960 379,377,362,349,369,381,339,378,337,363,360,352,368,361M,338,359,370,340 0
1962 361M,338,350,359,370,340,379,388,377,362,349,369,381,339,337,363,360,390,352 0
1971 361M,338,350,359,370,340,379,377,362,349,369,381,339,337,363,360,352,368 0