SELECT 
  cscart_product_prices.product_id, 
  MIN(
    IF(
      cscart_product_prices.percentage_discount = 0, 
      cscart_product_prices.price, 
      cscart_product_prices.price - (
        cscart_product_prices.price * cscart_product_prices.percentage_discount
      )/ 100
    )
  ) AS price 
FROM 
  cscart_product_prices 
WHERE 
  cscart_product_prices.product_id IN (
    1447, 1426, 1437, 1460, 1464, 1421, 1462, 
    1409, 1416, 1472, 1452, 1425, 1438, 
    1424, 1413, 1450, 1469, 1455, 1443, 
    1418, 1634, 1664, 1641, 1671, 1627, 
    1657, 1655, 1686, 1646, 1677, 1636, 
    1666, 1638, 1668, 1644, 1674, 1642, 
    1672, 2185, 1629
  ) 
  AND cscart_product_prices.lower_limit = 1 
  AND cscart_product_prices.usergroup_id IN (0, 1) 
GROUP BY 
  cscart_product_prices.product_id

Query time 0.00053

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "33.41"
    },
    "grouping_operation": {
      "using_filesort": false,
      "table": {
        "table_name": "cscart_product_prices",
        "access_type": "range",
        "possible_keys": [
          "usergroup",
          "product_id",
          "lower_limit",
          "usergroup_id"
        ],
        "key": "product_id",
        "used_key_parts": [
          "product_id"
        ],
        "key_length": "3",
        "rows_examined_per_scan": 52,
        "rows_produced_per_join": 10,
        "filtered": "19.99",
        "index_condition": "(`cscartdevel`.`cscart_product_prices`.`product_id` in (1447,1426,1437,1460,1464,1421,1462,1409,1416,1472,1452,1425,1438,1424,1413,1450,1469,1455,1443,1418,1634,1664,1641,1671,1627,1657,1655,1686,1646,1677,1636,1666,1638,1668,1644,1674,1642,1672,2185,1629))",
        "cost_info": {
          "read_cost": "32.37",
          "eval_cost": "1.04",
          "prefix_cost": "33.41",
          "data_read_per_join": "249"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`cscartdevel`.`cscart_product_prices`.`lower_limit` = 1) and (`cscartdevel`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}