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 (
    371861, 371848, 371878, 371873, 371884, 
    371890, 371868, 371898, 371895, 371936, 
    371902, 377755, 371912, 372021, 377735, 
    371917, 371905, 371984, 371843, 371945
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00161

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "69.87"
    },
    "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": 43,
            "rows_produced_per_join": 43,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "9.67",
              "eval_cost": "8.60",
              "prefix_cost": "18.27",
              "data_read_per_join": "688"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`webmarco`.`cscart_products_categories`.`product_id` in (371861,371848,371878,371873,371884,371890,371868,371898,371895,371936,371902,377755,371912,372021,377735,371917,371905,371984,371843,371945))"
          }
        },
        {
          "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": 2,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "43.00",
              "eval_cost": "0.43",
              "prefix_cost": "69.87",
              "data_read_per_join": "12K"
            },
            "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
371843 10225,9967M
371848 10225,10226,9967M
371861 10226,2886M
371868 10226,2886M
371873 10226,2886M
371878 10226,2886M
371884 10226,2886M
371890 10226,2886M
371895 10226,2886M
371898 10226,2886M
371902 10226,2886M
371905 10225,10226,9967M
371912 10225,9967M
371917 10225,9967M
371936 10225,9967M
371945 10225,9967M
371984 10225,9967M
372021 10225,10226,9967M
377735 10225,9967M
377755 10225,9967M