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 (
    388737, 388446, 435294, 389821, 391750, 
    388651, 389604, 389608, 415313, 388492, 
    388666, 389394, 388773, 389107, 388739, 
    389809, 388792, 415476, 435300, 389101
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00124

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 (388737,388446,435294,389821,391750,388651,389604,389608,415313,388492,388666,389394,388773,389107,388739,389809,388792,415476,435300,389101))"
          }
        },
        {
          "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
388446 10440M
388492 10438M
388651 10439M
388666 10440M
388737 10438M
388739 10442M
388773 10438M
388792 10438M
389101 10442M
389107 10438M
389394 10444M
389604 10445M
389608 10445M
389809 10438M
389821 10438M
391750 10438M
415313 10438M
415476 10438M
435294 10438M
435300 10439,10438M