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 (
    3479, 3453, 3491, 3488, 3497, 3495, 3489, 
    3492, 3496, 3490, 3494, 6951, 3502, 
    3503, 3493, 3498, 3428, 22, 23, 24, 3933, 
    3934, 3935, 1334
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00206

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "60.07"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "0.95"
      },
      "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": 0,
            "filtered": "0.62",
            "index_condition": "(`test2_gaseus`.`cscart_products_categories`.`product_id` in (3479,3453,3491,3488,3497,3495,3489,3492,3496,3490,3494,6951,3502,3503,3493,3498,3428,22,23,24,3933,3934,3935,1334))",
            "cost_info": {
              "read_cost": "38.18",
              "eval_cost": "0.10",
              "prefix_cost": "58.78",
              "data_read_per_join": "15"
            },
            "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": 0,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "0.24",
              "eval_cost": "0.10",
              "prefix_cost": "59.12",
              "data_read_per_join": "15"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
22 273M
23 273M
24 273M
1334 273M
3428 286M,287,272
3453 287,286M,272
3479 287,286M,272
3488 286M,272,287
3489 286M,287,272
3490 287,286M,272
3491 287,272,286M
3492 286M,287,272
3493 272,287,286M
3494 272,287,286M
3495 272,286M,287
3496 287,272,286M
3497 286M,272,287
3498 272,287,286M
3502 272,287,286M
3503 272,287,286M
3933 273M
3934 273M
3935 273M
6951 272,287,286M