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 (
    2338, 2383, 2337, 2336, 2389, 1802, 1801, 
    1880, 1767, 2346, 2301, 2081, 1947, 
    2157, 2207, 2142, 2121, 2375, 2088, 
    2089, 2090, 2087, 2158, 1787, 2105
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00042

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "24.75"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "0.66"
      },
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "ALL",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "rows_examined_per_scan": 68,
            "rows_produced_per_join": 2,
            "filtered": "4.00",
            "cost_info": {
              "read_cost": "7.63",
              "eval_cost": "0.27",
              "prefix_cost": "7.91",
              "data_read_per_join": "9K"
            },
            "used_columns": [
              "category_id",
              "storefront_id",
              "usergroup_ids",
              "status"
            ],
            "attached_condition": "((`cscartdevel`.`cscart_categories`.`storefront_id` in (0,1)) and ((`cscartdevel`.`cscart_categories`.`usergroup_ids` = '') or (0 <> find_in_set(0,`cscartdevel`.`cscart_categories`.`usergroup_ids`)) or (0 <> find_in_set(1,`cscartdevel`.`cscart_categories`.`usergroup_ids`))) and (`cscartdevel`.`cscart_categories`.`status` in ('A','H')))"
          }
        },
        {
          "table": {
            "table_name": "cscart_products_categories",
            "access_type": "ref",
            "possible_keys": [
              "PRIMARY",
              "pt"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id"
            ],
            "key_length": "3",
            "ref": [
              "cscartdevel.cscart_categories.category_id"
            ],
            "rows_examined_per_scan": 17,
            "rows_produced_per_join": 0,
            "filtered": "1.44",
            "index_condition": "(`cscartdevel`.`cscart_products_categories`.`product_id` in (2338,2383,2337,2336,2389,1802,1801,1880,1767,2346,2301,2081,1947,2157,2207,2142,2121,2375,2088,2089,2090,2087,2158,1787,2105))",
            "cost_info": {
              "read_cost": "11.56",
              "eval_cost": "0.07",
              "prefix_cost": "24.09",
              "data_read_per_join": "10"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
1767 404M
1787 389M
1801 303M
1802 303M
1880 303M
1947 389M
2081 389M
2087 389M
2088 389M
2089 389M
2090 389M
2105 389M
2121 389M
2142 389M
2157 389M
2158 389M
2207 389M
2301 389M
2336 392M
2337 392M
2338 392M
2346 389M
2375 389M
2383 392M
2389 313M