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 (
    12646, 12655, 12656, 12645, 12651, 12597, 
    12615, 12603, 12629, 12604
  ) 
  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 0.00031

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": 10,
      "filtered": 99.23484039,
      "index_condition": "cscart_product_prices.product_id in (12646,12655,12656,12645,12651,12597,12615,12603,12629,12604)",
      "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.usergroup_id in (0,1)"
    }
  }
}

Result

product_id price
12597 46725.90000000
12603 14092.68000000
12604 4597.28000000
12615 15852.84000000
12629 21943.06000000
12645 19593.76000000
12646 23593.03000000
12651 33378.35000000
12655 43410.89000000
12656 70782.80000000