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 (
    10975, 5759, 1925, 11317, 10974, 11013, 
    11023, 11027, 11315, 11314, 11313, 
    11312, 11036, 11073, 11089, 11309, 
    11302, 10884, 11300, 11256, 11257, 
    11316, 10830, 11286, 11285, 11284, 
    11283, 3875, 11282, 10638, 10870, 11031, 
    11030, 10738, 11253, 11025, 11267, 
    11266, 11265, 11264, 11263, 11262, 
    11259, 11261, 10848, 10979, 11012, 
    11024, 11090, 11234, 11235, 11258, 
    11254, 11269, 10333, 11015, 11018, 
    11019, 11238, 11251, 11307, 11308, 
    11002, 10335
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00781

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "861.87"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "12.62"
      },
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "ALL",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "rows_examined_per_scan": 125,
            "rows_produced_per_join": 5,
            "filtered": "4.00",
            "cost_info": {
              "read_cost": "28.14",
              "eval_cost": "1.00",
              "prefix_cost": "29.14",
              "data_read_per_join": "13K"
            },
            "used_columns": [
              "category_id",
              "usergroup_ids",
              "status",
              "storefront_id"
            ],
            "attached_condition": "((`ea201_francemaqu`.`cscart_categories`.`storefront_id` in (0,1)) and ((`ea201_francemaqu`.`cscart_categories`.`usergroup_ids` = '') or find_in_set(0,`ea201_francemaqu`.`cscart_categories`.`usergroup_ids`) or find_in_set(1,`ea201_francemaqu`.`cscart_categories`.`usergroup_ids`)) and (`ea201_francemaqu`.`cscart_categories`.`status` in ('A','H')))"
          }
        },
        {
          "table": {
            "table_name": "cscart_products_categories",
            "access_type": "ref",
            "possible_keys": [
              "PRIMARY",
              "pt"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id"
            ],
            "key_length": "3",
            "ref": [
              "ea201_francemaqu.cscart_categories.category_id"
            ],
            "rows_examined_per_scan": 136,
            "rows_produced_per_join": 12,
            "filtered": "1.86",
            "index_condition": "(`ea201_francemaqu`.`cscart_products_categories`.`product_id` in (10975,5759,1925,11317,10974,11013,11023,11027,11315,11314,11313,11312,11036,11073,11089,11309,11302,10884,11300,11256,11257,11316,10830,11286,11285,11284,11283,3875,11282,10638,10870,11031,11030,10738,11253,11025,11267,11266,11265,11264,11263,11262,11259,11261,10848,10979,11012,11024,11090,11234,11235,11258,11254,11269,10333,11015,11018,11019,11238,11251,11307,11308,11002,10335))",
            "cost_info": {
              "read_cost": "684.10",
              "eval_cost": "2.52",
              "prefix_cost": "849.24",
              "data_read_per_join": "201"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids
1925 88M,87
3875 2,14,16,116,28M
5759 88,14M,87
10333 110M,116
10335 116,21M
10638 116,114,112,32,492,118M
10738 116,13M,9
10830 120M,9,474
10848 492,27,20M,5,116
10870 492,30,5,94M,116
10884 28M,14,116
10974 28M,2,14,116
10975 116,110M
10979 116,492,2M,449,50
11002 10,116,492,112M,9,32
11012 8,116,2,492,16,50M
11013 122M,116,14,492
11015 28M,493,116,14
11018 9,116,10M,493
11019 46,116,19M,5,2,493,16
11023 9,116,10M,13,492
11024 492,9,116,10M,13
11025 13M,492,9,116,10
11027 32,50,111M,492,449,116,2
11030 451M,114,119,492,112,116
11031 116,451M,114,119,492,112
11036 116,9,10M,492
11073 492,14,116,28M
11089 492,154M,116,119
11090 492,154M,116,119
11234 25M,17,116
11235 116,25M,17
11238 13M,116,9
11251 116,110M
11253 493,13M,116,9
11254 34M,23,24
11256 46,19M,116,5
11257 14M,28,116
11258 116,118M,492
11259 10M,9,116
11261 116,25M,17
11262 493,9,13M,116
11263 112,10,32M,9,116
11264 112,10,32,9M,116
11265 5,492,154M,116
11266 116,25M,17
11267 116,25M,17
11269 35M
11282 116,34,23M
11283 116,34,23M
11284 34,23M,116
11285 34,23M,116
11286 116,119,112,451M,114,492
11300 116,493,10,9M
11302 116,13,9M
11307 52M,154
11308 52M,117,54
11309 9M,13
11312 492,154M
11313 110,9M,494,116
11314 5M,46,27,494,116
11315 117M,116
11316 11,33M
11317 9M,13