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 (
    13021, 13022, 13023, 13024, 13025, 13026, 
    13027, 13028, 13029, 13030, 10106, 
    10105, 10104, 10103, 10625, 10626, 
    10627, 10628, 10629, 10630
  ) 
  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 0.00090

JSON explain

{
  "query_block": {
    "select_id": 1,
    "table": {
      "table_name": "cscart_product_prices",
      "access_type": "range",
      "possible_keys": ["usergroup", "product_id", "lower_limit", "usergroup_id"],
      "key": "product_id",
      "key_length": "3",
      "used_key_parts": ["product_id"],
      "rows": 20,
      "filtered": 99.23484039,
      "index_condition": "cscart_product_prices.product_id in (13021,13022,13023,13024,13025,13026,13027,13028,13029,13030,10106,10105,10104,10103,10625,10626,10627,10628,10629,10630)",
      "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.usergroup_id in (0,1)"
    }
  }
}

Result

product_id price
10103 4702.31000000
10104 4702.31000000
10105 4702.31000000
10106 4702.31000000
10625 1582.30000000
10626 1582.30000000
10627 1582.30000000
10628 1582.30000000
10629 1582.30000000
10630 1582.30000000
13021 1927.73000000
13022 1927.73000000
13023 1927.73000000
13024 1927.73000000
13025 1927.73000000
13026 1927.73000000
13027 1927.73000000
13028 1927.73000000
13029 1927.73000000
13030 1927.73000000