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 (
    276588, 276589, 276590, 276591, 276592, 
    276593, 276594, 276595, 276596, 276597, 
    276598, 276599, 276600, 276601, 276602, 
    276603, 276604, 276605, 276606, 276607, 
    276608, 276609, 276610, 276611, 276612, 
    276613, 276614, 276615, 276616, 276617
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00060

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "31.51"
    },
    "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": 30,
            "rows_produced_per_join": 30,
            "filtered": "100.00",
            "index_condition": "(`s2cart`.`cscart_products_categories`.`product_id` in (276588,276589,276590,276591,276592,276593,276594,276595,276596,276597,276598,276599,276600,276601,276602,276603,276604,276605,276606,276607,276608,276609,276610,276611,276612,276613,276614,276615,276616,276617))",
            "cost_info": {
              "read_cost": "18.01",
              "eval_cost": "3.00",
              "prefix_cost": "21.01",
              "data_read_per_join": "480"
            },
            "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": 1,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "7.50",
              "eval_cost": "0.15",
              "prefix_cost": "31.51",
              "data_read_per_join": "5K"
            },
            "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
276588 4936M
276589 4936M
276590 4936M
276591 4936M
276592 4936M
276593 4936M
276594 4936M
276595 4936M
276596 4936M
276597 4936M
276598 4936M
276599 4936M
276600 4936M
276601 4936M
276602 4936M
276603 4936M
276604 4936M
276605 4936M
276606 4936M
276607 4936M
276608 4936M
276609 4936M
276610 4936M
276611 4936M
276612 4936M
276613 4936M
276614 4936M
276615 4936M
276616 4936M
276617 4936M