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, 3) 
  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 (
    276633, 276634, 276635, 276636, 276637, 
    276638, 276639, 276640, 276641, 276642, 
    276643, 276644, 276645, 276646, 276647, 
    276648, 276649, 276650, 276651, 276652, 
    276653, 276654, 276655, 276656, 276657, 
    276658, 276659, 276660, 276661, 276662
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00128

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 (276633,276634,276635,276636,276637,276638,276639,276640,276641,276642,276643,276644,276645,276646,276647,276648,276649,276650,276651,276652,276653,276654,276655,276656,276657,276658,276659,276660,276661,276662))",
            "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 (0,3)) 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
276633 4936M
276634 4936M
276635 4936M
276636 4936M
276637 4936M
276638 4936M
276639 4936M
276640 4936M
276641 4936M
276642 4936M
276643 4936M
276644 4936M
276645 4936M
276646 4936M
276647 4936M
276648 4936M
276649 4936M
276650 4936M
276651 4936M
276652 4936M
276653 4936M
276654 4936M
276655 4936M
276656 4936M
276657 4936M
276658 4936M
276659 4936M
276660 4936M
276661 4936M
276662 4936M