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 = 7143 
WHERE 
  cscart_products_categories.product_id IN (
    86807, 86846, 89732, 89374, 83117, 83127, 
    83136, 89292, 82352, 89287, 86231, 
    90122, 86819, 86821, 89272, 89275, 
    91292, 89357, 90094, 90104, 90113, 
    91937, 91939, 91940, 91941, 91942, 
    91943, 89201, 89271, 89274
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00065

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "44.38"
    },
    "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": 49,
            "rows_produced_per_join": 49,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "5.18",
              "eval_cost": "4.90",
              "prefix_cost": "10.08",
              "data_read_per_join": "784"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (86807,86846,89732,89374,83117,83127,83136,89292,82352,89287,86231,90122,86819,86821,89272,89275,91292,89357,90094,90104,90113,91937,91939,91940,91941,91942,91943,89201,89271,89274))"
          }
        },
        {
          "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": 49,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "12.25",
              "eval_cost": "4.90",
              "prefix_cost": "27.23",
              "data_read_per_join": "784"
            },
            "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": "12.25",
              "eval_cost": "0.25",
              "prefix_cost": "44.38",
              "data_read_per_join": "6K"
            },
            "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
82352 7305,7160M
83117 7145M
83127 7145M
83136 7145M
86231 7302M
86807 7146M
86819 7326M
86821 7326M
86846 7146M
89201 7145M
89271 7326M
89272 7326M
89274 7326M
89275 7326M
89287 7143,7153,7324,7325,7154M 0
89292 7143,7153,7324,7325,7154M 0
89357 7143,7153,7324,7325,7154M 0
89374 7326M
89732 7146M
90094 7146M
90104 7146M
90113 7146M
90122 7145M
91292 7146M
91937 7301,7151M
91939 7301,7151M
91940 7301,7151M
91941 7301,7151M
91942 7301,7151M
91943 7301,7151M