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 
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') 
WHERE 
  cscart_products_categories.product_id IN (
    363, 2657, 368, 371, 376, 377, 379, 467, 
    468, 2591, 622, 664, 1227, 667, 1628, 
    669, 682, 1710, 2887, 2965
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00122

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "21.01"
    },
    "grouping_operation": {
      "using_filesort": false,
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_products_categories",
            "access_type": "range",
            "possible_keys": [
              "PRIMARY",
              "pt"
            ],
            "key": "pt",
            "used_key_parts": [
              "product_id"
            ],
            "key_length": "3",
            "rows_examined_per_scan": 20,
            "rows_produced_per_join": 20,
            "filtered": "100.00",
            "index_condition": "(`zdrowy_db`.`cscart_products_categories`.`product_id` in (363,2657,368,371,376,377,379,467,468,2591,622,664,1227,667,1628,669,682,1710,2887,2965))",
            "cost_info": {
              "read_cost": "12.01",
              "eval_cost": "2.00",
              "prefix_cost": "14.01",
              "data_read_per_join": "320"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        },
        {
          "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": [
              "zdrowy_db.cscart_products_categories.category_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 1,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "5.00",
              "eval_cost": "0.10",
              "prefix_cost": "21.01",
              "data_read_per_join": "6K"
            },
            "used_columns": [
              "category_id",
              "usergroup_ids",
              "status",
              "storefront_id"
            ],
            "attached_condition": "((`zdrowy_db`.`cscart_categories`.`storefront_id` in (0,1)) and ((`zdrowy_db`.`cscart_categories`.`usergroup_ids` = '') or (0 <> find_in_set(0,`zdrowy_db`.`cscart_categories`.`usergroup_ids`)) or (0 <> find_in_set(1,`zdrowy_db`.`cscart_categories`.`usergroup_ids`))) and (`zdrowy_db`.`cscart_categories`.`status` in ('A','H')))"
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
363 268M
368 268M
371 268M
376 268M
377 268M
379 268M
467 292M
468 292M
622 292M
664 292M
667 292M
669 292M
682 292M
1227 292M
1628 292M
1710 306M
2591 292M
2657 268M
2887 308M
2965 330M