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 (
    276707, 276708, 276709, 276710, 276711, 
    276712, 276713, 276714, 276715, 276716, 
    277101, 277911, 275040, 243684, 119291, 
    51603, 277987
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00128

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "17.86"
    },
    "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": 17,
            "rows_produced_per_join": 17,
            "filtered": "100.00",
            "index_condition": "(`s2cart`.`cscart_products_categories`.`product_id` in (276707,276708,276709,276710,276711,276712,276713,276714,276715,276716,277101,277911,275040,243684,119291,51603,277987))",
            "cost_info": {
              "read_cost": "10.21",
              "eval_cost": "1.70",
              "prefix_cost": "11.91",
              "data_read_per_join": "272"
            },
            "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": 0,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "4.25",
              "eval_cost": "0.09",
              "prefix_cost": "17.86",
              "data_read_per_join": "3K"
            },
            "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
51603 892M
119291 1616M
243684 3165M
275040 2936M
276707 4936M
276708 4936M
276709 4936M
276710 4936M
276711 4936M
276712 4936M
276713 4936M
276714 4936M
276715 4936M
276716 4936M
277101 4939M
277911 4975M
277987 4977M