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 (
    10965, 10966, 10967, 10968, 10969, 10970, 
    10971, 10972, 10973, 10974, 10975, 
    10976, 10977, 10978, 10979, 10980, 
    10981, 10982, 10983, 10984
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00080

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "22.61"
    },
    "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": 22,
            "rows_produced_per_join": 22,
            "filtered": "100.00",
            "index_condition": "(`gaseus`.`cscart_products_categories`.`product_id` in (10965,10966,10967,10968,10969,10970,10971,10972,10973,10974,10975,10976,10977,10978,10979,10980,10981,10982,10983,10984))",
            "cost_info": {
              "read_cost": "12.71",
              "eval_cost": "2.20",
              "prefix_cost": "14.91",
              "data_read_per_join": "352"
            },
            "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": [
              "gaseus.cscart_products_categories.category_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 1,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "5.50",
              "eval_cost": "0.11",
              "prefix_cost": "22.61",
              "data_read_per_join": "4K"
            },
            "used_columns": [
              "category_id",
              "storefront_id",
              "usergroup_ids",
              "status"
            ],
            "attached_condition": "((`gaseus`.`cscart_categories`.`storefront_id` in (0,1)) and ((`gaseus`.`cscart_categories`.`usergroup_ids` = '') or (0 <> find_in_set(0,`gaseus`.`cscart_categories`.`usergroup_ids`)) or (0 <> find_in_set(1,`gaseus`.`cscart_categories`.`usergroup_ids`))) and (`gaseus`.`cscart_categories`.`status` in ('A','H')))"
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
10965 306M
10966 306M
10967 306M
10968 306M
10969 306M
10970 306M
10971 306M
10972 306M
10973 306M
10974 306M
10975 306M
10976 306M
10977 306M
10978 306M
10979 306M
10980 306M
10981 306M
10982 306M
10983 306M
10984 306M