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 (
    12850, 12851, 12852, 12853, 12854, 12855, 
    12856, 12857, 12858, 12859, 12860, 
    12861, 12862, 12863, 12864, 12865, 
    12866, 12867, 12868
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00068

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "22.36"
    },
    "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": 22,
            "rows_produced_per_join": 22,
            "filtered": "100.00",
            "index_condition": "(`test2_gaseus`.`cscart_products_categories`.`product_id` in (12850,12851,12852,12853,12854,12855,12856,12857,12858,12859,12860,12861,12862,12863,12864,12865,12866,12867,12868))",
            "cost_info": {
              "read_cost": "12.46",
              "eval_cost": "2.20",
              "prefix_cost": "14.66",
              "data_read_per_join": "352"
            },
            "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": 1,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "5.50",
              "eval_cost": "0.11",
              "prefix_cost": "22.36",
              "data_read_per_join": "4K"
            },
            "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
12850 322M
12851 322M
12852 322M
12853 322M
12854 322M
12855 322M
12856 322M
12857 322M
12858 322M
12859 322M
12860 322M
12861 322M
12862 322M
12863 322M
12864 322M
12865 322M
12866 322M
12867 322M
12868 322M