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 (
    431687, 414376, 396008, 395983, 395989, 
    431783, 414436, 431802, 414408, 414514, 
    414393, 431514, 396058, 414329, 396078, 
    396044, 431590, 414422, 431659, 431552
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00146

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "53.86"
    },
    "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": 33,
            "rows_produced_per_join": 33,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "7.66",
              "eval_cost": "6.60",
              "prefix_cost": "14.26",
              "data_read_per_join": "528"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`webmarco`.`cscart_products_categories`.`product_id` in (431687,414376,396008,395983,395989,431783,414436,431802,414408,414514,414393,431514,396058,414329,396078,396044,431590,414422,431659,431552))"
          }
        },
        {
          "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": "33.00",
              "eval_cost": "0.33",
              "prefix_cost": "53.86",
              "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
395983 9986M
395989 9986M
396008 9986M
396044 2769,9965M
396058 9971M
396078 2769,9965M
414329 2769,9965M
414376 2695M
414393 2769,9965M
414408 9986M
414422 9966M
414436 9986M
414514 2769,2695M
431514 2769,9965,2722M
431552 2722,2769M
431590 9986,2722M
431659 9986,2722M
431687 2769,2722M
431783 2722,2789M
431802 2789,2722M