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, 
  product_position_source.position AS position 
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') 
  LEFT JOIN cscart_products_categories AS product_position_source ON cscart_products_categories.product_id = product_position_source.product_id 
  AND product_position_source.category_id = 276 
WHERE 
  cscart_products_categories.product_id IN (
    399, 398, 376, 375, 374, 373, 372, 371, 
    369, 358, 357, 356, 355, 354, 353, 352, 
    351, 350, 349, 332, 303, 302, 301, 300
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00217

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "35.61"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "5.55"
      },
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "ALL",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "rows_examined_per_scan": 59,
            "rows_produced_per_join": 2,
            "filtered": "4.00",
            "cost_info": {
              "read_cost": "6.40",
              "eval_cost": "0.24",
              "prefix_cost": "6.64",
              "data_read_per_join": "6K"
            },
            "used_columns": [
              "category_id",
              "storefront_id",
              "usergroup_ids",
              "status"
            ],
            "attached_condition": "((`wearethehelpful_scalesta_net`.`cscart_categories`.`storefront_id` in (0,1)) and ((`wearethehelpful_scalesta_net`.`cscart_categories`.`usergroup_ids` = '') or (0 <> find_in_set(0,`wearethehelpful_scalesta_net`.`cscart_categories`.`usergroup_ids`)) or (0 <> find_in_set(1,`wearethehelpful_scalesta_net`.`cscart_categories`.`usergroup_ids`))) and (`wearethehelpful_scalesta_net`.`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": [
              "wearethehelpful_scalesta_net.cscart_categories.category_id"
            ],
            "rows_examined_per_scan": 26,
            "rows_produced_per_join": 5,
            "filtered": "9.05",
            "index_condition": "(`wearethehelpful_scalesta_net`.`cscart_products_categories`.`product_id` in (399,398,376,375,374,373,372,371,369,358,357,356,355,354,353,352,351,350,349,332,303,302,301,300))",
            "cost_info": {
              "read_cost": "15.34",
              "eval_cost": "0.56",
              "prefix_cost": "28.11",
              "data_read_per_join": "88"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        },
        {
          "table": {
            "table_name": "product_position_source",
            "access_type": "eq_ref",
            "possible_keys": [
              "PRIMARY",
              "pt"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id",
              "product_id"
            ],
            "key_length": "6",
            "ref": [
              "const",
              "wearethehelpful_scalesta_net.cscart_products_categories.product_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 5,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "1.39",
              "eval_cost": "0.56",
              "prefix_cost": "30.06",
              "data_read_per_join": "88"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
300 266,267,271M,288,276,297,299,300,301,319,323,329 0
301 266,267M,271,288,276,297,299,300,301,319,323,329 0
302 266,267M,271,288,276,297,299,300,301,319,323,329 0
303 266,267,271M,288,297,299,300,301,319,323,329
332 266,267M,271,288,276,297,299,300,301,319,323,329 0
349 267M,271,288,276,277,278,297,299,300,301,319,323 0
350 266,267M,271,288,294,276,297,298,300,301,305,322,323 0
351 267,271,288,294,276M,297,300 0
352 267,271,288,276M,297,300 0
353 267,271,288,276M,278,297,300,323 0
354 266M,267,271,288,276,278,297,299,300,301,323,329 0
355 266M,267,271,288,276,297,299,300,301,323,329 0
356 266,267M,282,288,276,297,299,303,329 0
357 266,267M,271,288,276,278,297,300,323 0
358 267M,271,288,276,278,297,300,323 0
369 266,267,271M,288,276,297,299,300,301,319,323,329 0
371 267M,271,288,276,278,297,300,323 0
372 267M,271,288,276,278,297,300,323 0
373 267,271M,288,294,276,278,297,300,323 0
374 267M,271,288,276,278,297,300,323 0
375 267M,271,288,276,278,297,300,323 0
376 267M,271,288,276,297,300,323 0
398 266,267M,282,286,276,297,301,303 0
399 266,267M,282,286,276,297,301,303 0