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 (
    26895, 32569, 32570, 32571, 32572, 32573, 
    32574, 32575, 32576, 32577, 32578, 
    32579, 32580, 32581, 32582, 32583, 
    32584, 32585
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00156

JSON explain

{
  "query_block": {
    "select_id": 1,
    "nested_loop": [
      {
        "table": {
          "table_name": "cscart_products_categories",
          "access_type": "range",
          "possible_keys": ["PRIMARY", "pt"],
          "key": "pt",
          "key_length": "3",
          "used_key_parts": ["product_id"],
          "rows": 18,
          "filtered": 100,
          "index_condition": "cscart_products_categories.product_id in (26895,32569,32570,32571,32572,32573,32574,32575,32576,32577,32578,32579,32580,32581,32582,32583,32584,32585)"
        }
      },
      {
        "table": {
          "table_name": "cscart_categories",
          "access_type": "eq_ref",
          "possible_keys": ["PRIMARY", "c_status", "p_category_id"],
          "key": "PRIMARY",
          "key_length": "3",
          "used_key_parts": ["category_id"],
          "ref": ["dev_db.cscart_products_categories.category_id"],
          "rows": 1,
          "filtered": 100,
          "attached_condition": "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')"
        }
      }
    ]
  }
}

Result

product_id category_ids
26895 169M
32569 169M
32570 169M
32571 169M
32572 169M
32573 169M
32574 169M
32575 169M
32576 169M
32577 169M
32578 169M
32579 169M
32580 169M
32581 169M
32582 169M
32583 169M
32584 169M
32585 169M