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 = 7207 
WHERE 
  cscart_products_categories.product_id IN (
    86031, 86032, 86033, 86034, 86035, 86036, 
    86037, 86038, 86039, 86040, 86041, 
    86042, 86043, 86044, 86045, 86046, 
    86047, 86048, 86049, 86050, 86051, 
    86052, 86053, 86054, 86055, 86056, 
    86057, 86058, 86059, 86060
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00613

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "81.29"
    },
    "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": 90,
            "rows_produced_per_join": 90,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "9.29",
              "eval_cost": "9.00",
              "prefix_cost": "18.29",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (86031,86032,86033,86034,86035,86036,86037,86038,86039,86040,86041,86042,86043,86044,86045,86046,86047,86048,86049,86050,86051,86052,86053,86054,86055,86056,86057,86058,86059,86060))"
          }
        },
        {
          "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": 90,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "22.50",
              "eval_cost": "9.00",
              "prefix_cost": "49.79",
              "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": 4,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "22.50",
              "eval_cost": "0.45",
              "prefix_cost": "81.29",
              "data_read_per_join": "11K"
            },
            "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
86031 7224M,7148,7207 0
86032 7148,7207,7224M 0
86033 7148,7207,7224M 0
86034 7224M,7207,7148 0
86035 7224M,7207,7148 0
86036 7224M,7207,7148 0
86037 7224M,7207,7148 0
86038 7207,7148,7224M 0
86039 7224M,7148,7207 0
86040 7224M,7207,7148 0
86041 7224M,7207,7148 0
86042 7148,7207,7224M 0
86043 7148,7224M,7207 0
86044 7148,7224M,7207 0
86045 7148,7224M,7207 0
86046 7224M,7207,7148 0
86047 7148,7207,7224M 0
86048 7224M,7207,7148 0
86049 7224M,7148,7207 0
86050 7224M,7207,7148 0
86051 7224M,7207,7148 0
86052 7224M,7207,7148 0
86053 7148,7224M,7207 0
86054 7224M,7207,7148 0
86055 7148,7224M,7207 0
86056 7207,7224M,7148 0
86057 7207,7148,7224M 0
86058 7207,7148,7224M 0
86059 7207,7148,7224M 0
86060 7207,7148,7224M 0