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 = 302 
WHERE 
  cscart_products_categories.product_id IN (
    2321, 2859, 1708, 631, 626, 632, 627, 
    633, 2442, 766, 1891, 1932, 2426, 2427, 
    1933, 1883, 1882, 2428, 726, 727
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00125

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "29.16"
    },
    "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": 21,
            "rows_produced_per_join": 21,
            "filtered": "100.00",
            "index_condition": "(`zdrowy_db`.`cscart_products_categories`.`product_id` in (2321,2859,1708,631,626,632,627,633,2442,766,1891,1932,2426,2427,1933,1883,1882,2428,726,727))",
            "cost_info": {
              "read_cost": "12.36",
              "eval_cost": "2.10",
              "prefix_cost": "14.46",
              "data_read_per_join": "336"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        },
        {
          "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",
              "zdrowy_db.cscart_products_categories.product_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 21,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "5.25",
              "eval_cost": "2.10",
              "prefix_cost": "21.81",
              "data_read_per_join": "336"
            },
            "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": [
              "zdrowy_db.cscart_products_categories.category_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 1,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "5.25",
              "eval_cost": "0.11",
              "prefix_cost": "29.16",
              "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 position
626 304M
627 304M
631 304M
632 304M
633 304M
726 305M
727 305M
766 309M
1708 304M
1882 309M
1883 309M
1891 309M
1932 309M
1933 309M
2321 304M
2426 309M
2427 309M
2428 309M
2442 304M
2859 304M