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 (
    276426, 276427, 276428, 276429, 276430, 
    276431, 276432, 276433, 276434, 276435, 
    276436, 276437, 276438, 276439, 276440, 
    276441, 276442, 276443, 276444, 276445, 
    276446, 276447, 276448, 276449, 276450, 
    276451, 276452, 276453, 276454, 276455, 
    276456, 276457, 276458, 276459, 276460, 
    276461, 276462, 276463, 276464, 276465, 
    276466, 276467, 276468, 276469, 276470, 
    276471, 276472, 276473, 276474, 276475, 
    276476, 276477, 276478, 276497, 276498, 
    276499, 276500, 276501, 276502, 276503, 
    276504, 276505, 276506, 276507, 276508, 
    276509, 276510, 276511, 276512, 276513, 
    276514, 276515, 276516, 276517, 276518, 
    276519, 276520, 276521, 276522, 276523, 
    276524, 276525, 276526, 276527, 276528, 
    276529, 276530, 276531, 276532, 276533, 
    276534, 276535, 276536, 276537, 276538, 
    276539, 276540
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00220

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "101.86"
    },
    "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": 97,
            "rows_produced_per_join": 97,
            "filtered": "100.00",
            "index_condition": "(`s2cart`.`cscart_products_categories`.`product_id` in (276426,276427,276428,276429,276430,276431,276432,276433,276434,276435,276436,276437,276438,276439,276440,276441,276442,276443,276444,276445,276446,276447,276448,276449,276450,276451,276452,276453,276454,276455,276456,276457,276458,276459,276460,276461,276462,276463,276464,276465,276466,276467,276468,276469,276470,276471,276472,276473,276474,276475,276476,276477,276478,276497,276498,276499,276500,276501,276502,276503,276504,276505,276506,276507,276508,276509,276510,276511,276512,276513,276514,276515,276516,276517,276518,276519,276520,276521,276522,276523,276524,276525,276526,276527,276528,276529,276530,276531,276532,276533,276534,276535,276536,276537,276538,276539,276540))",
            "cost_info": {
              "read_cost": "58.21",
              "eval_cost": "9.70",
              "prefix_cost": "67.91",
              "data_read_per_join": "1K"
            },
            "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": [
              "s2cart.cscart_products_categories.category_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 4,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "24.25",
              "eval_cost": "0.49",
              "prefix_cost": "101.86",
              "data_read_per_join": "17K"
            },
            "used_columns": [
              "category_id",
              "usergroup_ids",
              "status",
              "storefront_id"
            ],
            "attached_condition": "((`s2cart`.`cscart_categories`.`storefront_id` in (0,1)) and ((`s2cart`.`cscart_categories`.`usergroup_ids` = '') or (0 <> find_in_set(0,`s2cart`.`cscart_categories`.`usergroup_ids`)) or (0 <> find_in_set(1,`s2cart`.`cscart_categories`.`usergroup_ids`))) and (`s2cart`.`cscart_categories`.`status` in ('A','H')))"
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
276426 4936M
276427 4936M
276428 4936M
276429 4936M
276430 4936M
276431 4936M
276432 4936M
276433 4936M
276434 4936M
276435 4936M
276436 4936M
276437 4936M
276438 4936M
276439 4936M
276440 4936M
276441 4936M
276442 4936M
276443 4936M
276444 4936M
276445 4936M
276446 4936M
276447 4936M
276448 4936M
276449 4936M
276450 4936M
276451 4936M
276452 4936M
276453 4936M
276454 4936M
276455 4936M
276456 4936M
276457 4936M
276458 4936M
276459 4936M
276460 4936M
276461 4936M
276462 4936M
276463 4936M
276464 4936M
276465 4936M
276466 4936M
276467 4936M
276468 4936M
276469 4936M
276470 4936M
276471 4936M
276472 4936M
276473 4936M
276474 4936M
276475 4936M
276476 4936M
276477 4936M
276478 4936M
276497 4936M
276498 4936M
276499 4936M
276500 4936M
276501 4936M
276502 4936M
276503 4936M
276504 4936M
276505 4936M
276506 4936M
276507 4936M
276508 4936M
276509 4936M
276510 4936M
276511 4936M
276512 4936M
276513 4936M
276514 4936M
276515 4936M
276516 4936M
276517 4936M
276518 4936M
276519 4936M
276520 4936M
276521 4936M
276522 4936M
276523 4936M
276524 4936M
276525 4936M
276526 4936M
276527 4936M
276528 4936M
276529 4936M
276530 4936M
276531 4936M
276532 4936M
276533 4936M
276534 4936M
276535 4936M
276536 4936M
276537 4936M
276538 4936M
276539 4936M
276540 4936M