SELECT 
  tmall_products_categories.product_id, 
  GROUP_CONCAT(
    IF(
      tmall_products_categories.link_type = "M", 
      CONCAT(
        tmall_products_categories.category_id, 
        "M"
      ), 
      tmall_products_categories.category_id
    )
  ) AS category_ids 
FROM 
  tmall_products_categories 
  INNER JOIN tmall_categories ON tmall_categories.category_id = tmall_products_categories.category_id 
  AND tmall_categories.storefront_id IN (0, 1) 
  AND (
    tmall_categories.usergroup_ids = '' 
    OR FIND_IN_SET(
      0, tmall_categories.usergroup_ids
    ) 
    OR FIND_IN_SET(
      1, tmall_categories.usergroup_ids
    )
  ) 
  AND tmall_categories.status IN ('A', 'H') 
WHERE 
  tmall_products_categories.product_id IN (
    94, 96, 114, 108, 121, 103, 95, 112, 89, 
    116, 82, 85, 88, 110, 93, 87, 118, 83, 
    123, 119
  ) 
GROUP BY 
  tmall_products_categories.product_id

Query time 0.00780

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost": 0.08853058,
    "nested_loop": [
      {
        "table": {
          "table_name": "tmall_products_categories",
          "access_type": "range",
          "possible_keys": ["PRIMARY", "pt"],
          "key": "pt",
          "key_length": "3",
          "used_key_parts": ["product_id"],
          "loops": 1,
          "rows": 21,
          "cost": 0.038585831,
          "filtered": 100,
          "index_condition": "tmall_products_categories.product_id in (94,96,114,108,121,103,95,112,89,116,82,85,88,110,93,87,118,83,123,119)"
        }
      },
      {
        "table": {
          "table_name": "tmall_categories",
          "access_type": "eq_ref",
          "possible_keys": ["PRIMARY", "c_status", "p_category_id"],
          "key": "PRIMARY",
          "key_length": "3",
          "used_key_parts": ["category_id"],
          "ref": ["tmall.tmall_products_categories.category_id"],
          "loops": 21,
          "rows": 1,
          "cost": 0.036514346,
          "filtered": 100,
          "attached_condition": "tmall_categories.storefront_id in (0,1) and (tmall_categories.usergroup_ids = '' or find_in_set(0,tmall_categories.usergroup_ids) or find_in_set(1,tmall_categories.usergroup_ids)) and tmall_categories.`status` in ('A','H')"
        }
      }
    ]
  }
}

Result

product_id category_ids
82 246M
83 246M
85 246M
87 246M
88 247M
89 247M
93 248M
94 248M
95 248M
96 248M
103 242M
108 242M
110 243M
112 243M
114 243M
116 243M
118 244M
119 244M
121 244M
123 244M