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 (
    10180, 10179, 12633, 12632, 15744, 15736, 
    15737, 15738, 15739, 15740, 15741, 
    15742, 15743, 15745, 15746, 10747, 
    10748, 10749, 10750, 10751
  ) 
  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 0.00036

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 (10180,10179,12633,12632,15744,15736,15737,15738,15739,15740,15741,15742,15743,15745,15746,10747,10748,10749,10750,10751)",
      "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.usergroup_id in (0,1)"
    }
  }
}

Result

product_id price
10179 1660.30000000
10180 1660.30000000
10747 6184.31000000
10748 6184.31000000
10749 6184.31000000
10750 6184.31000000
10751 6184.31000000
12632 67629.15000000
12633 67629.15000000
15736 3955.73000000
15737 3955.73000000
15738 3955.73000000
15739 3955.73000000
15740 3955.73000000
15741 3955.73000000
15742 3955.73000000
15743 3955.73000000
15744 3000.00000000
15745 3955.73000000
15746 3955.73000000