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 = 7210 
WHERE 
  cscart_products_categories.product_id IN (
    88056, 88057, 88058, 87998, 88000, 88037, 
    90329, 90330, 90331, 90333, 90334, 
    90337, 90338, 90339, 90340, 90341, 
    90342, 90345, 90346, 90347, 90348, 
    87881, 88031, 87948, 88059, 88060, 
    88702, 88749, 89985, 87945, 89986, 
    88041, 86860, 87940, 87942, 87964, 
    90328, 90332, 90335, 90336, 90343, 
    90344, 88029, 88018, 88021, 88799, 
    88006, 88013
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00176

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "59.32"
    },
    "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": 104,
            "rows_produced_per_join": 104,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "10.70",
              "eval_cost": "10.40",
              "prefix_cost": "21.10",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (88056,88057,88058,87998,88000,88037,90329,90330,90331,90333,90334,90337,90338,90339,90340,90341,90342,90345,90346,90347,90348,87881,88031,87948,88059,88060,88702,88749,89985,87945,89986,88041,86860,87940,87942,87964,90328,90332,90335,90336,90343,90344,88029,88018,88021,88799,88006,88013))"
          }
        },
        {
          "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": "26.00",
              "eval_cost": "0.52",
              "prefix_cost": "57.50",
              "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')))"
          }
        },
        {
          "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": "1.30",
              "eval_cost": "0.52",
              "prefix_cost": "59.32",
              "data_read_per_join": "83"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
86860 7210,7307,7308M 0
87881 7241,7309,7346,7208M
87940 7262,7256M
87942 7320,7260M
87945 7320,7260M
87948 7345,7347,7259M
87964 7320,7260M
87998 7320,7260M
88000 7320,7260M
88006 7320,7260M
88013 7320,7260M
88018 7320,7260M
88021 7320,7260M
88029 7345,7347,7259M
88031 7320,7260M
88037 7262,7256M
88041 7349,7261M
88056 7262,7256M
88057 7262,7256M
88058 7262,7256M
88059 7262,7256M
88060 7262,7256M
88702 7210,7211,7282M 0
88749 7210,7211,7282M 0
88799 7210,7211,7282M 0
89985 7349,7261M
89986 7349,7261M
90328 7265,7247M
90329 7265,7247M
90330 7265,7247M
90331 7265,7247M
90332 7265,7247M
90333 7265,7247M
90334 7265,7247M
90335 7265,7247M
90336 7265,7247M
90337 7265,7247M
90338 7265,7247M
90339 7265,7247M
90340 7265,7247M
90341 7265,7247M
90342 7265,7247M
90343 7265,7247M
90344 7265,7247M
90345 7265,7247M
90346 7265,7247M
90347 7265,7247M
90348 7265,7247M