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 (
    10317, 10322, 12572, 12575, 12571, 12573, 
    10273, 10272, 10271, 10270, 10269, 
    10268, 10267, 10266, 10265, 10264, 
    10263, 12570, 12567, 12569
  ) 
  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 0.00083

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 (10317,10322,12572,12575,12571,12573,10273,10272,10271,10270,10269,10268,10267,10266,10265,10264,10263,12570,12567,12569)",
      "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.usergroup_id in (0,1)"
    }
  }
}

Result

product_id price
10263 2150.58000000
10264 2150.58000000
10265 2150.58000000
10266 2150.58000000
10267 2150.58000000
10268 2150.58000000
10269 2150.58000000
10270 2150.58000000
10271 2150.58000000
10272 2150.58000000
10273 2150.58000000
10317 2930.59000000
10322 2930.59000000
12567 10552.12000000
12569 10552.12000000
12570 11031.68000000
12571 67629.15000000
12572 42208.28000000
12573 68108.92000000
12575 47964.00000000