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 (
    90266, 90273, 91311, 91313, 91315, 90267, 
    90274, 85649, 85650, 85651, 91312, 
    91314, 91316, 90263, 90270, 90269, 
    90275, 90265, 93356, 93357, 93358, 
    94081, 94082, 94085, 94088, 94089, 
    94090, 94093, 94095, 94096
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00094

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "73.19"
    },
    "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": 81,
            "rows_produced_per_join": 81,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "8.39",
              "eval_cost": "8.10",
              "prefix_cost": "16.49",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (90266,90273,91311,91313,91315,90267,90274,85649,85650,85651,91312,91314,91316,90263,90270,90269,90275,90265,93356,93357,93358,94081,94082,94085,94088,94089,94090,94093,94095,94096))"
          }
        },
        {
          "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": 81,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "20.25",
              "eval_cost": "8.10",
              "prefix_cost": "44.84",
              "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": "20.25",
              "eval_cost": "0.41",
              "prefix_cost": "73.19",
              "data_read_per_join": "10K"
            },
            "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
85649 7183,7283,7167M
85650 7183,7283,7167M
85651 7183,7283,7167M
90263 7183,7283,7167M
90265 7183,7283,7167M
90266 7183,7283,7167M
90267 7183,7283,7167M
90269 7183,7283,7167M
90270 7183,7283,7167M
90273 7183,7283,7167M
90274 7183,7283,7167M
90275 7183,7283,7167M
91311 7183,7283,7167M
91312 7183,7283,7167M
91313 7183,7283,7167M
91314 7183,7283,7167M
91315 7183,7283,7167M
91316 7183,7283,7167M
93356 7183,7283,7167M
93357 7183,7283,7167M
93358 7183,7283,7167M
94081 7319,7193M
94082 7319,7193M
94085 7319,7193M
94088 7319,7193M
94089 7319,7193M
94090 7319,7193M
94093 7319,7193M
94095 7319,7193M
94096 7319,7193M