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 = 7166 
WHERE 
  cscart_products_categories.product_id IN (
    90266, 90273, 91311, 91313, 91315, 90267, 
    90274, 85649, 85650, 85651, 91312, 
    91314, 91316, 90263, 90270, 90269, 
    90275, 90265, 93356, 93357, 93358, 
    94081, 94082, 94085, 94088, 94089, 
    94090, 94093, 94095, 94096, 94097, 
    94098, 94099, 94116, 94117, 94118, 
    94165, 94166, 94167, 94168, 94169, 
    94170, 94171, 94172, 94173, 94174, 
    94175, 94176
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.01919

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "95.70"
    },
    "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": 106,
            "rows_produced_per_join": 106,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "10.90",
              "eval_cost": "10.60",
              "prefix_cost": "21.50",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (90266,90273,91311,91313,91315,90267,90274,85649,85650,85651,91312,91314,91316,90263,90270,90269,90275,90265,93356,93357,93358,94081,94082,94085,94088,94089,94090,94093,94095,94096,94097,94098,94099,94116,94117,94118,94165,94166,94167,94168,94169,94170,94171,94172,94173,94174,94175,94176))"
          }
        },
        {
          "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": 106,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "26.50",
              "eval_cost": "10.60",
              "prefix_cost": "58.60",
              "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": 5,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "26.50",
              "eval_cost": "0.53",
              "prefix_cost": "95.70",
              "data_read_per_join": "13K"
            },
            "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
85649 7167M,7183,7283
85650 7167M,7183,7283
85651 7167M,7183,7283
90263 7167M,7183,7283
90265 7167M,7183,7283
90266 7167M,7183,7283
90267 7167M,7183,7283
90269 7167M,7183,7283
90270 7167M,7183,7283
90273 7167M,7183,7283
90274 7167M,7183,7283
90275 7167M,7183,7283
91311 7167M,7183,7283
91312 7167M,7183,7283
91313 7167M,7183,7283
91314 7167M,7183,7283
91315 7167M,7183,7283
91316 7167M,7183,7283
93356 7167M,7183,7283
93357 7167M,7183,7283
93358 7167M,7183,7283
94081 7193M,7319
94082 7193M,7319
94085 7193M,7319
94088 7193M,7319
94089 7193M,7319
94090 7193M,7319
94093 7193M,7319
94095 7193M,7319
94096 7193M,7319
94097 7193M,7319
94098 7193M,7319
94099 7193M,7319
94116 7193M,7319
94117 7167M,7183,7283
94118 7193M,7319
94165 7166M 0
94166 7166M 0
94167 7166M 0
94168 7166M 0
94169 7166M 0
94170 7166M 0
94171 7166M 0
94172 7166M 0
94173 7166M 0
94174 7166M 0
94175 7166M 0
94176 7166M 0