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 = 490 
WHERE 
  cscart_products_categories.product_id IN (
    26863, 43796, 4237, 43798, 5270, 5257, 
    6070, 37849, 335, 5726, 5288, 40809, 
    5228, 18194, 5265, 40754, 4279, 40807, 
    926, 1266, 26851, 32360, 1542, 6103, 
    26857, 37942, 2449, 31904, 31618, 6102, 
    31646, 35735
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00229

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": 35,
          "filtered": 100,
          "index_condition": "cscart_products_categories.product_id in (26863,43796,4237,43798,5270,5257,6070,37849,335,5726,5288,40809,5228,18194,5265,40754,4279,40807,926,1266,26851,32360,1542,6103,26857,37942,2449,31904,31618,6102,31646,35735)"
        }
      },
      {
        "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')"
        }
      },
      {
        "table": {
          "table_name": "product_position_source",
          "access_type": "eq_ref",
          "possible_keys": ["PRIMARY", "pt"],
          "key": "PRIMARY",
          "key_length": "6",
          "used_key_parts": ["category_id", "product_id"],
          "ref": ["const", "dev_db.cscart_products_categories.product_id"],
          "rows": 1,
          "filtered": 100
        }
      }
    ]
  }
}