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 (
    94321, 94322, 94323, 94324, 94325, 94326, 
    94327, 94328, 94329, 94330, 94331, 
    94332, 94958, 95034, 95096, 95097, 
    95098, 95099, 95683, 95702, 95703, 
    96193, 96194, 96841, 96917, 96918, 
    96919, 96981, 96982, 96983, 96984, 
    96998, 98538, 98539, 98540, 98541, 
    98542, 98543, 98544, 98545, 98546, 
    98547, 98548, 98549, 100923, 100924, 
    100925, 100926
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00638

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "84.89"
    },
    "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": 94,
            "rows_produced_per_join": 94,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "9.69",
              "eval_cost": "9.40",
              "prefix_cost": "19.09",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (94321,94322,94323,94324,94325,94326,94327,94328,94329,94330,94331,94332,94958,95034,95096,95097,95098,95099,95683,95702,95703,96193,96194,96841,96917,96918,96919,96981,96982,96983,96984,96998,98538,98539,98540,98541,98542,98543,98544,98545,98546,98547,98548,98549,100923,100924,100925,100926))"
          }
        },
        {
          "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": 94,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "23.50",
              "eval_cost": "9.40",
              "prefix_cost": "51.99",
              "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": "23.50",
              "eval_cost": "0.47",
              "prefix_cost": "84.89",
              "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
94321 7166M 0
94322 7166M 0
94323 7166M 0
94324 7166M 0
94325 7166M 0
94326 7166M 0
94327 7166M 0
94328 7166M 0
94329 7166M 0
94330 7166M 0
94331 7166M 0
94332 7166M 0
94958 7183,7283,7167M
95034 7166M 0
95096 7166M 0
95097 7166M 0
95098 7166M 0
95099 7166M 0
95683 7183,7167M,7283
95702 7183,7167M,7283
95703 7283,7183,7167M
96193 7193M,7319
96194 7193M,7319
96841 7167M,7283,7183
96917 7166M 0
96918 7283,7183,7167M
96919 7167M,7283,7183
96981 7166M 0
96982 7166M 0
96983 7166M 0
96984 7166M 0
96998 7167M,7183,7283
98538 7283,7167M,7183
98539 7183,7283,7167M
98540 7183,7283,7167M
98541 7183,7167M,7283
98542 7167M,7283,7183
98543 7283,7183,7167M
98544 7283,7183,7167M
98545 7283,7183,7167M
98546 7283,7183,7167M
98547 7167M,7283,7183
98548 7283,7167M,7183
98549 7183,7167M,7283
100923 7319,7193M
100924 7319,7193M
100925 7319,7193M
100926 7193M,7319