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 (
    10826, 12995, 12996, 12997, 12998, 12631, 
    12646, 12655, 12656, 12652, 12653, 
    12654, 12636, 12635, 12634, 12637, 
    12638, 12641, 12639, 15800
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00113

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": 49,
      "filtered": 100,
      "index_condition": "cscart_products_categories.product_id in (10826,12995,12996,12997,12998,12631,12646,12655,12656,12652,12653,12654,12636,12635,12634,12637,12638,12641,12639,15800)"
    },
    "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
10826 1672M
12631 278,277,267M
12634 267,270,268M
12635 267,268,270M
12636 268,267,270M
12637 277,267,270M
12638 267,277,285,270M
12639 270,285,277,267M
12641 277,270,285,267M
12646 268,270,267M
12652 270,268,267M
12653 268,270,267M
12654 268,267,270M
12655 270,268,267M
12656 270,268,267M
12995 1684,301M
12996 1684,301M
12997 1684,301M
12998 1684,301M
15800 285,270,267,277M