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 = 7204 
WHERE 
  cscart_products_categories.product_id IN (
    87907, 87940, 88091, 88090, 88087, 88086, 
    94451, 94798, 94799, 94800, 94801, 
    94823, 94824, 94827, 94828, 94829, 
    94830, 94831, 95736, 95743, 95744, 
    95745, 95746, 95747, 95748, 95749, 
    95750, 95751, 95752, 95813
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00130

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "37.17"
    },
    "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": 41,
            "rows_produced_per_join": 41,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "4.37",
              "eval_cost": "4.10",
              "prefix_cost": "8.47",
              "data_read_per_join": "656"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (87907,87940,88091,88090,88087,88086,94451,94798,94799,94800,94801,94823,94824,94827,94828,94829,94830,94831,95736,95743,95744,95745,95746,95747,95748,95749,95750,95751,95752,95813))"
          }
        },
        {
          "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": 41,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "10.25",
              "eval_cost": "4.10",
              "prefix_cost": "22.82",
              "data_read_per_join": "656"
            },
            "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": 2,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "10.25",
              "eval_cost": "0.21",
              "prefix_cost": "37.17",
              "data_read_per_join": "5K"
            },
            "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
87907 7255M
87940 7262,7256M
88086 7262,7256M
88087 7262,7256M
88090 7262,7256M
88091 7262,7256M
94451 7205M
94798 7205M
94799 7205M
94800 7206M
94801 7206M
94823 7205M
94824 7205M
94827 7262,7256M
94828 7262,7256M
94829 7262,7256M
94830 7262,7256M
94831 7262,7256M
95736 7262,7256M
95743 7205M
95744 7205M
95745 7205M
95746 7205M
95747 7205M
95748 7205M
95749 7205M
95750 7205M
95751 7206M
95752 7206M
95813 7205M