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 (
    400987, 426059, 409013, 444321, 439971, 
    404749, 408586, 442172, 413163, 435730, 
    415231, 453032, 414229, 408226, 430218, 
    429505, 404254, 447216, 440066, 418544, 
    413112, 404724, 427182, 430037
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00055

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost": 0.081460403,
    "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"],
          "loops": 1,
          "rows": 24,
          "cost": 0.04381364,
          "filtered": 100,
          "attached_condition": "cscart_products_categories.product_id in (400987,426059,409013,444321,439971,404749,408586,442172,413163,435730,415231,453032,414229,408226,430218,429505,404254,447216,440066,418544,413112,404724,427182,430037)",
          "using_index": true
        }
      },
      {
        "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": ["u985510652_ecartify.cscart_products_categories.category_id"],
          "loops": 24,
          "rows": 1,
          "cost": 0.02228576,
          "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')"
        }
      }
    ]
  }
}