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 (
    10060, 10061, 10062, 10063, 10064, 10065, 
    10066, 10067, 10068, 10069, 10070, 
    10071, 10072, 10024, 10025, 10026
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00064

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": 16,
      "filtered": 100,
      "index_condition": "cscart_products_categories.product_id in (10060,10061,10062,10063,10064,10065,10066,10067,10068,10069,10070,10071,10072,10024,10025,10026)"
    },
    "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
10024 1636M
10025 1636M
10026 1636M
10060 1629M
10061 1629M
10062 1629M
10063 1629M
10064 1629M
10065 1629M
10066 1629M
10067 1629M
10068 1629M
10069 1629M
10070 1629M
10071 1629M
10072 1629M