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 (
    90826, 87881, 87787, 87786, 87874, 87792, 
    87798, 87880, 87873, 87785, 87790, 
    87796, 87789, 87795, 87758, 85974, 
    85975, 85977, 85978, 85979, 85980, 
    85981, 85982, 85983, 85984, 85985, 
    85986, 85987, 85988, 85989, 85990, 
    85991, 85992, 85993, 85994, 85995, 
    85996, 85997, 85998, 85999, 86003, 
    86004, 86005, 86006, 86007, 86008, 
    86009, 86010
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.01620

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "129.05"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "5.40"
      },
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "ALL",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "rows_examined_per_scan": 208,
            "rows_produced_per_join": 8,
            "filtered": "4.00",
            "cost_info": {
              "read_cost": "20.72",
              "eval_cost": "0.83",
              "prefix_cost": "21.55",
              "data_read_per_join": "21K"
            },
            "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')))"
          }
        },
        {
          "table": {
            "table_name": "cscart_products_categories",
            "access_type": "ref",
            "possible_keys": [
              "PRIMARY",
              "link_type",
              "pt"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id"
            ],
            "key_length": "3",
            "ref": [
              "nuie_scalesta_net.cscart_categories.category_id"
            ],
            "rows_examined_per_scan": 117,
            "rows_produced_per_join": 5,
            "filtered": "0.55",
            "cost_info": {
              "read_cost": "2.33",
              "eval_cost": "0.54",
              "prefix_cost": "121.75",
              "data_read_per_join": "86"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (90826,87881,87787,87786,87874,87792,87798,87880,87873,87785,87790,87796,87789,87795,87758,85974,85975,85977,85978,85979,85980,85981,85982,85983,85984,85985,85986,85987,85988,85989,85990,85991,85992,85993,85994,85995,85996,85997,85998,85999,86003,86004,86005,86006,86007,86008,86009,86010))"
          }
        },
        {
          "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": 5,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "1.35",
              "eval_cost": "0.54",
              "prefix_cost": "123.64",
              "data_read_per_join": "86"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
85974 7148,7207,7224M 0
85975 7148,7207,7224M 0
85977 7148,7207,7224M 0
85978 7148,7207,7224M 0
85979 7148,7207,7224M 0
85980 7148,7207,7224M 0
85981 7148,7207,7224M 0
85982 7148,7207,7224M 0
85983 7148,7207,7224M 0
85984 7148,7207,7224M 0
85985 7148,7207,7224M 0
85986 7148,7207,7224M 0
85987 7148,7207,7224M 0
85988 7148,7207,7224M 0
85989 7148,7207,7224M 0
85990 7148,7207,7224M 0
85991 7148,7207,7224M 0
85992 7148,7207,7224M 0
85993 7148,7207,7224M 0
85994 7148,7207,7224M 0
85995 7148,7207,7224M 0
85996 7148,7207,7224M 0
85997 7148,7207,7224M 0
85998 7148,7207,7224M 0
85999 7148,7207,7224M 0
86003 7148,7207,7224M 0
86004 7148,7207,7224M 0
86005 7148,7207,7224M 0
86006 7148,7207,7224M 0
86007 7148,7207,7224M 0
86008 7148,7207,7224M 0
86009 7148,7207,7224M 0
86010 7148,7207,7224M 0
87758 7148,7207M 0
87785 7148,7207M 0
87786 7148,7207M 0
87787 7148,7207M 0
87789 7148,7207M 0
87790 7148,7207M 0
87792 7148,7207M 0
87795 7148,7207M 0
87796 7148,7207M 0
87798 7148,7207M 0
87873 7208M,7241,7309,7346
87874 7208M,7241,7309,7346
87880 7208M,7241,7309,7346
87881 7208M,7241,7309,7346
90826 7208M,7241,7309,7346