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 (
    389303, 388599, 390098, 388610, 389798, 
    390104, 390313, 389436, 388615, 427194, 
    435234, 390314, 391753, 390105, 391712, 
    389234, 388372, 396086, 389318, 435242
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00096

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "34.64"
    },
    "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": 21,
            "rows_produced_per_join": 21,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "5.24",
              "eval_cost": "4.20",
              "prefix_cost": "9.44",
              "data_read_per_join": "336"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`webmarco`.`cscart_products_categories`.`product_id` in (389303,388599,390098,388610,389798,390104,390313,389436,388615,427194,435234,390314,391753,390105,391712,389234,388372,396086,389318,435242))"
          }
        },
        {
          "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": "21.00",
              "eval_cost": "0.21",
              "prefix_cost": "34.64",
              "data_read_per_join": "6K"
            },
            "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
388372 10440M
388599 10438M
388610 10439M
388615 10439M
389234 10446M
389303 10443M
389318 10443M
389436 10446M
389798 10438M
390098 10440M
390104 10440M
390105 10440M
390313 10441M
390314 10441M
391712 10447M
391753 10439M
396086 10440M
427194 10442M
435234 10439,10438M
435242 10446M