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 (
    10504, 10503, 10502, 10501, 10500, 10499, 
    10498, 10497, 12592, 12591, 12590, 
    12588, 13091, 12623, 12587, 12585, 
    12595, 12593, 12620, 12619
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00076

JSON explain

{
  "query_block": {
    "select_id": 1,
    "table": {
      "table_name": "cscart_products_categories",
      "access_type": "range",
      "possible_keys": ["PRIMARY", "pt"],
      "key": "pt",
      "key_length": "3",
      "used_key_parts": ["product_id"],
      "rows": 32,
      "filtered": 100,
      "index_condition": "cscart_products_categories.product_id in (10504,10503,10502,10501,10500,10499,10498,10497,12592,12591,12590,12588,13091,12623,12587,12585,12595,12593,12620,12619)"
    },
    "table": {
      "table_name": "cscart_categories",
      "access_type": "eq_ref",
      "possible_keys": ["PRIMARY", "c_status", "p_category_id"],
      "key": "PRIMARY",
      "key_length": "3",
      "used_key_parts": ["category_id"],
      "ref": ["noframes_angrybeaver.cscart_products_categories.category_id"],
      "rows": 1,
      "filtered": 100,
      "attached_condition": "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')"
    }
  }
}

Result

product_id category_ids
10497 455M
10498 455M
10499 455M
10500 455M
10501 455M
10502 455M
10503 455M
10504 455M
12585 270,267,1688M
12587 270,267,1688M
12588 285,270,267M
12590 267,278,277M
12591 277,267,278M
12592 267,277,278M
12593 270,267,1688M
12595 270,267,1688M
12619 267,270,1688M
12620 270,1688,267M
12623 267,1688,270M
13091 285,270,267M