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 (
    90287, 90176, 90192, 90309, 90236, 90241, 
    85960, 90235, 90240, 90225, 90183, 
    90234, 90239, 90224, 90199, 90173, 
    90308, 90223, 90278, 90286, 90198, 
    90222, 90221, 90197, 90205, 90216, 
    90220, 90191, 90277, 91538, 91539, 
    90210, 90233, 91536, 91537, 90190, 
    90182, 90172, 90276, 90204, 90215, 
    90209, 90232, 90196, 82561, 90189, 
    90268, 90264
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.01846

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "89.39"
    },
    "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": 99,
            "rows_produced_per_join": 99,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "10.20",
              "eval_cost": "9.90",
              "prefix_cost": "20.10",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (90287,90176,90192,90309,90236,90241,85960,90235,90240,90225,90183,90234,90239,90224,90199,90173,90308,90223,90278,90286,90198,90222,90221,90197,90205,90216,90220,90191,90277,91538,91539,90210,90233,91536,91537,90190,90182,90172,90276,90204,90215,90209,90232,90196,82561,90189,90268,90264))"
          }
        },
        {
          "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": 99,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "24.75",
              "eval_cost": "9.90",
              "prefix_cost": "54.75",
              "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": "24.75",
              "eval_cost": "0.50",
              "prefix_cost": "89.40",
              "data_read_per_join": "12K"
            },
            "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
82561 7183,7283,7167M
85960 7319,7193M
90172 7319,7193M
90173 7193M,7319
90176 7193M,7319
90182 7193M,7319
90183 7193M,7319
90189 7193M,7319
90190 7193M,7319
90191 7319,7193M
90192 7193M,7319
90196 7193M,7319
90197 7193M,7319
90198 7319,7193M
90199 7193M,7319
90204 7193M,7319
90205 7193M,7319
90209 7193M,7319
90210 7319,7193M
90215 7193M,7319
90216 7193M,7319
90220 7193M,7319
90221 7319,7193M
90222 7319,7193M
90223 7319,7193M
90224 7319,7193M
90225 7319,7193M
90232 7193M,7319
90233 7193M,7319
90234 7193M,7319
90235 7319,7193M
90236 7193M,7319
90239 7193M,7319
90240 7193M,7319
90241 7193M,7319
90264 7167M,7283,7183
90268 7283,7183,7167M
90276 7319,7193M
90277 7319,7193M
90278 7319,7193M
90286 7319,7193M
90287 7319,7193M
90308 7319,7193M
90309 7319,7193M
91536 7319,7193M
91537 7319,7193M
91538 7319,7193M
91539 7193M,7319