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 (
    435511, 435512, 435513, 435514, 435515, 
    435516, 435517, 428033, 428032, 428031, 
    427829, 427826, 427824, 427823, 427821, 
    427789, 427788, 427787, 427786, 427782
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00110

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "50.65"
    },
    "grouping_operation": {
      "using_filesort": false,
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_products_categories",
            "access_type": "range",
            "possible_keys": [
              "PRIMARY",
              "link_type",
              "pt"
            ],
            "key": "pt",
            "used_key_parts": [
              "product_id"
            ],
            "key_length": "3",
            "rows_examined_per_scan": 31,
            "rows_produced_per_join": 31,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "7.25",
              "eval_cost": "6.20",
              "prefix_cost": "13.45",
              "data_read_per_join": "496"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`webmarco`.`cscart_products_categories`.`product_id` in (435511,435512,435513,435514,435515,435516,435517,428033,428032,428031,427829,427826,427824,427823,427821,427789,427788,427787,427786,427782))"
          }
        },
        {
          "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": [
              "webmarco.cscart_products_categories.category_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 1,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "31.00",
              "eval_cost": "0.31",
              "prefix_cost": "50.65",
              "data_read_per_join": "9K"
            },
            "used_columns": [
              "category_id",
              "usergroup_ids",
              "status",
              "storefront_id"
            ],
            "attached_condition": "((`webmarco`.`cscart_categories`.`storefront_id` in (0,1)) and ((`webmarco`.`cscart_categories`.`usergroup_ids` = '') or find_in_set(0,`webmarco`.`cscart_categories`.`usergroup_ids`) or find_in_set(1,`webmarco`.`cscart_categories`.`usergroup_ids`)) and (`webmarco`.`cscart_categories`.`status` in ('A','H')))"
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
427782 1516M
427786 2910,6809
427787 3087M
427788 3228,3231,5152M
427789 10300M
427821 9053M
427823 3933M
427824 5039M
427826 6426M
427829 5164,9434,9435M
428031 5597,5968M
428032 3048M
428033 3002,3144,5519M
435511 2601M
435512 2601M
435513 2601M
435514 2601M
435515 2601M
435516 2601M
435517 2601M