Query products not in specific categories but include specific products

I use a plugin that loops in products that are not in specific categories. I want to modify this plugin to include specific product ids.

Current query:

$query = new WC_Product_Query(
            array(
            'status' => array('publish'), 
            'limit' => 300,
            'paginate' => true,
            'page' => $i
        ));
        if(count($cats_excluded) > 0) {
            $query->set('tax_query', array(
                array(
                'taxonomy' => 'product_cat',
                'field'    => 'term_id',
                'terms'    => $cats_excluded,
                'operator' => ('NOT IN'),
                )));
        }

What i am trying to do:

$query = new WC_Product_Query(
            array(
            'status' => array('publish'), 
            'limit' => 300,
            'paginate' => true,
            'page' => $i
        ));
        if(count($cats_excluded) > 0) {
            $query->set('tax_query', array(
                'relation' => 'AND',
                array(
                'taxonomy' => 'product_cat',
                'field'    => 'term_id',
                'terms'    => $cats_excluded,
                'operator' => ('NOT IN'),
                ),
                array(
                'taxonomy' => 'product',
                'field' => $product_id,
                'terms' => $products_included,
                'operator' => ('IN'),
                )));
        }

I am missing something. Kindly assist and thank you in advance