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 = 7163 
WHERE 
  cscart_products_categories.product_id IN (
    86278, 86279, 89169, 89172, 89167, 89168, 
    89170, 89171, 82432, 86251, 86358, 
    86250, 86354, 86249, 86356, 86357, 
    86253, 86366, 86368, 86361, 86367, 
    86360, 86352, 82428
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.01500

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "65.08"
    },
    "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": 72,
            "rows_produced_per_join": 72,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "7.49",
              "eval_cost": "7.20",
              "prefix_cost": "14.69",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (86278,86279,89169,89172,89167,89168,89170,89171,82432,86251,86358,86250,86354,86249,86356,86357,86253,86366,86368,86361,86367,86360,86352,82428))"
          }
        },
        {
          "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",
              "nuie_scalesta_net.cscart_products_categories.product_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 72,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "18.00",
              "eval_cost": "7.20",
              "prefix_cost": "39.89",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        },
        {
          "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": [
              "nuie_scalesta_net.cscart_products_categories.category_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 3,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "18.00",
              "eval_cost": "0.36",
              "prefix_cost": "65.09",
              "data_read_per_join": "9K"
            },
            "used_columns": [
              "category_id",
              "usergroup_ids",
              "status",
              "storefront_id"
            ],
            "attached_condition": "((`nuie_scalesta_net`.`cscart_categories`.`storefront_id` in (0,1)) and ((`nuie_scalesta_net`.`cscart_categories`.`usergroup_ids` = '') or (0 <> find_in_set(0,`nuie_scalesta_net`.`cscart_categories`.`usergroup_ids`)) or (0 <> find_in_set(1,`nuie_scalesta_net`.`cscart_categories`.`usergroup_ids`))) and (`nuie_scalesta_net`.`cscart_categories`.`status` in ('A','H')))"
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
82428 7164M,7148,7163 0
82432 7148,7163,7164M 0
86249 7163,7164M,7148 0
86250 7163,7148,7164M 0
86251 7163,7148,7164M 0
86253 7163,7148,7164M 0
86278 7163,7164M,7148 0
86279 7163,7148,7164M 0
86352 7164M,7163,7148 0
86354 7164M,7148,7163 0
86356 7164M,7148,7163 0
86357 7164M,7148,7163 0
86358 7164M,7163,7148 0
86360 7164M,7148,7163 0
86361 7164M,7148,7163 0
86366 7163,7164M,7148 0
86367 7163,7164M,7148 0
86368 7148,7164M,7163 0
89167 7148,7164M,7163 0
89168 7164M,7163,7148 0
89169 7163,7164M,7148 0
89170 7163,7148,7164M 0
89171 7163,7148,7164M 0
89172 7163,7148,7164M 0