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 (
    12687, 11800, 11801, 2738, 2739, 2740, 
    2737, 2845, 2643, 12708, 12707, 2347, 
    2307, 2306, 2308, 13820, 11805, 2335, 
    2216, 2217, 15142, 2220, 2803, 2264
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00053

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": 28,
      "filtered": 100,
      "index_condition": "cscart_products_categories.product_id in (12687,11800,11801,2738,2739,2740,2737,2845,2643,12708,12707,2347,2307,2306,2308,13820,11805,2335,2216,2217,15142,2220,2803,2264)"
    },
    "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": ["ymonline_livedata.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
2216 357M
2217 357M
2220 357M
2264 357M
2306 357M
2307 357M
2308 357M
2335 357M
2347 357M
2643 356M
2737 356M
2738 356M
2739 356M
2740 356M
2803 356M
2845 356M
11800 356M
11801 356M
11805 356M
12687 356M
12707 356M
12708 356M
13820 392,265M
15142 357,265M