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 
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') 
WHERE 
  cscart_products_categories.product_id IN (
    12928, 12929, 13134, 13135, 13136, 13137, 
    13138, 13139, 13140, 13141, 13142, 
    13143, 13144, 13145, 13146, 13147
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00085

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "18.41"
    },
    "grouping_operation": {
      "using_filesort": false,
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_products_categories",
            "access_type": "range",
            "possible_keys": [
              "PRIMARY",
              "pt"
            ],
            "key": "pt",
            "used_key_parts": [
              "product_id"
            ],
            "key_length": "3",
            "rows_examined_per_scan": 18,
            "rows_produced_per_join": 18,
            "filtered": "100.00",
            "index_condition": "(`test2_gaseus`.`cscart_products_categories`.`product_id` in (12928,12929,13134,13135,13136,13137,13138,13139,13140,13141,13142,13143,13144,13145,13146,13147))",
            "cost_info": {
              "read_cost": "10.31",
              "eval_cost": "1.80",
              "prefix_cost": "12.11",
              "data_read_per_join": "288"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        },
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "eq_ref",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id"
            ],
            "key_length": "3",
            "ref": [
              "test2_gaseus.cscart_products_categories.category_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 0,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "4.50",
              "eval_cost": "0.09",
              "prefix_cost": "18.41",
              "data_read_per_join": "3K"
            },
            "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')))"
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
12928 284M
12929 284M
13134 284M
13135 284M
13136 284M
13137 284M
13138 284M
13139 284M
13140 284M
13141 284M
13142 284M
13143 284M
13144 284M
13145 284M
13146 284M
13147 284M