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 (
    9877, 9894, 9891, 10480, 9893, 9878, 
    9886, 9882, 9888, 10482, 13091, 12551, 
    12638, 12634, 12636, 12635, 12599, 
    12627, 12600, 12639
  ) 
  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 0.00054

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 (9877,9894,9891,10480,9893,9878,9886,9882,9888,10482,13091,12551,12638,12634,12636,12635,12599,12627,12600,12639)",
      "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.usergroup_id in (0,1)"
    }
  }
}

Result

product_id price
9877 1036.29000000
9878 1036.29000000
9882 1036.29000000
9886 1036.29000000
9888 1036.29000000
9891 1036.29000000
9893 1036.29000000
9894 1036.29000000
10480 1036.29000000
10482 1036.29000000
12551 15215.00000000
12599 14092.68000000
12600 4597.28000000
12627 21943.06000000
12634 25398.80000000
12635 25398.80000000
12636 46725.90000000
12638 19593.76000000
12639 19593.76000000
13091 6750.00000000