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.storefront_id IN (0, 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 = 266 
WHERE 
  cscart_products_categories.product_id IN (
    4040, 4041, 4117, 4118, 4119, 4120, 4121, 
    4122, 4123, 4171, 4172, 4173, 4174, 
    4175, 4176, 50, 51, 52, 53, 54, 55, 56, 
    97, 98, 99, 100, 101, 102, 103, 182, 183, 
    184, 185, 186, 187, 188, 189, 190, 191, 
    192, 193, 194, 195, 226, 227, 228, 229, 
    230, 231, 232, 264, 265, 266, 267, 268, 
    269, 270, 318, 319, 320, 321, 322, 323, 
    3961, 3962, 3963, 3964, 3965, 3966, 
    3967, 4006, 4007, 4008, 4009, 4010, 
    4011, 4012, 4066, 4067, 4068, 4069, 
    4070, 4071, 4072, 4073, 4074, 4075, 
    4076, 4077, 4078, 4079, 4110, 4111, 
    4112, 4113, 4114
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00281

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "61.18"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "1.78"
      },
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "ALL",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "rows_examined_per_scan": 46,
            "rows_produced_per_join": 1,
            "filtered": "4.00",
            "cost_info": {
              "read_cost": "5.15",
              "eval_cost": "0.18",
              "prefix_cost": "5.33",
              "data_read_per_join": "7K"
            },
            "used_columns": [
              "category_id",
              "storefront_id",
              "usergroup_ids",
              "status"
            ],
            "attached_condition": "((`test2_gaseus`.`cscart_categories`.`storefront_id` in (0,1)) and ((`test2_gaseus`.`cscart_categories`.`usergroup_ids` = '') or (0 <> find_in_set(0,`test2_gaseus`.`cscart_categories`.`usergroup_ids`)) or (0 <> find_in_set(1,`test2_gaseus`.`cscart_categories`.`usergroup_ids`))) and (`test2_gaseus`.`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": [
              "test2_gaseus.cscart_categories.category_id"
            ],
            "rows_examined_per_scan": 83,
            "rows_produced_per_join": 1,
            "filtered": "1.16",
            "index_condition": "(`test2_gaseus`.`cscart_products_categories`.`product_id` in (4040,4041,4117,4118,4119,4120,4121,4122,4123,4171,4172,4173,4174,4175,4176,50,51,52,53,54,55,56,97,98,99,100,101,102,103,182,183,184,185,186,187,188,189,190,191,192,193,194,195,226,227,228,229,230,231,232,264,265,266,267,268,269,270,318,319,320,321,322,323,3961,3962,3963,3964,3965,3966,3967,4006,4007,4008,4009,4010,4011,4012,4066,4067,4068,4069,4070,4071,4072,4073,4074,4075,4076,4077,4078,4079,4110,4111,4112,4113,4114))",
            "cost_info": {
              "read_cost": "38.18",
              "eval_cost": "0.18",
              "prefix_cost": "58.78",
              "data_read_per_join": "28"
            },
            "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",
              "test2_gaseus.cscart_products_categories.product_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 1,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "0.44",
              "eval_cost": "0.18",
              "prefix_cost": "59.40",
              "data_read_per_join": "28"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}