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 (
    139, 240, 241, 242, 293, 294, 295, 296, 
    3520, 3521, 3522, 3523, 3524, 3936, 
    3937, 3938, 3983, 3984, 4042, 4043, 
    4044, 4124, 4125, 4126, 4127, 4178, 
    4179, 4180, 43, 44, 45, 46, 47, 48, 49, 
    90, 91, 92, 93, 94, 95, 96, 154, 155, 156, 
    157, 158, 159, 160, 175, 176, 177, 178, 
    179, 180, 181, 257, 258, 259, 260, 261, 
    262, 263, 311, 312, 313, 314, 315, 316, 
    3539, 3540, 3541, 3542, 3543, 3544, 
    3545, 3954, 3955, 3956, 3957, 3958, 
    3959, 3960, 3999, 4000, 4001, 4002, 
    4003, 4004, 4005, 4059, 4060, 4061, 
    4062, 4063, 4064
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00330

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "61.16"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "1.76"
      },
      "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": "1.15",
            "index_condition": "(`test2_gaseus`.`cscart_products_categories`.`product_id` in (139,240,241,242,293,294,295,296,3520,3521,3522,3523,3524,3936,3937,3938,3983,3984,4042,4043,4044,4124,4125,4126,4127,4178,4179,4180,43,44,45,46,47,48,49,90,91,92,93,94,95,96,154,155,156,157,158,159,160,175,176,177,178,179,180,181,257,258,259,260,261,262,263,311,312,313,314,315,316,3539,3540,3541,3542,3543,3544,3545,3954,3955,3956,3957,3958,3959,3960,3999,4000,4001,4002,4003,4004,4005,4059,4060,4061,4062,4063,4064))",
            "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"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
43 273M
44 273M
45 273M
46 273M
47 273M
48 273M
49 273M
90 273M
91 273M
92 273M
93 273M
94 273M
95 273M
96 273M
139 273M
154 273M
155 273M
156 273M
157 273M
158 273M
159 273M
160 273M
175 273M
176 273M
177 273M
178 273M
179 273M
180 273M
181 273M
240 273M
241 273M
242 273M
257 273M
258 273M
259 273M
260 273M
261 273M
262 273M
263 273M
293 273M
294 273M
295 273M
296 273M
311 273M
312 273M
313 273M
314 273M
315 273M
316 273M
3520 273M
3521 273M
3522 273M
3523 273M
3524 273M
3539 273M
3540 273M
3541 273M
3542 273M
3543 273M
3544 273M
3545 273M
3936 273M
3937 273M
3938 273M
3954 273M
3955 273M
3956 273M
3957 273M
3958 273M
3959 273M
3960 273M
3983 273M
3984 273M
3999 273M
4000 273M
4001 273M
4002 273M
4003 273M
4004 273M
4005 273M
4042 273M
4043 273M
4044 273M
4059 273M
4060 273M
4061 273M
4062 273M
4063 273M
4064 273M
4124 273M
4125 273M
4126 273M
4127 273M
4178 273M
4179 273M
4180 273M