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 0.00288

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