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 (
    2135, 2300, 2206, 2193, 2079, 2078, 1921, 
    2296, 2012, 2013, 2280, 2335, 2380, 
    2035, 1941, 2052, 2055, 1960, 1926, 
    1990, 2341, 2053, 1937, 2353, 2072
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00049

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "24.83"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "0.74"
      },
      "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": "1.61",
            "index_condition": "(`cscartdevel`.`cscart_products_categories`.`product_id` in (2135,2300,2206,2193,2079,2078,1921,2296,2012,2013,2280,2335,2380,2035,1941,2052,2055,1960,1926,1990,2341,2053,1937,2353,2072))",
            "cost_info": {
              "read_cost": "11.56",
              "eval_cost": "0.07",
              "prefix_cost": "24.09",
              "data_read_per_join": "11"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
1921 397M
1926 348M
1937 348M
1941 348M
1960 348M
1990 348M
2012 397M
2013 397M
2035 403M
2052 348M
2053 348M
2055 348M
2072 390M
2078 389M
2079 389M
2135 389M
2193 389M
2206 389M
2280 301M
2296 301M
2300 389M
2335 301M
2341 348M
2353 390M
2380 348M