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 (
    10095, 9904, 10178, 10644, 10093, 10096, 
    10167, 10525, 10526, 10527, 10528, 
    10529, 10530, 10531, 10532, 10533, 
    10534, 10535, 10536, 10537, 10538, 
    10539, 10540, 10541, 10542, 10524, 
    10543, 10544, 10323, 10324, 10325, 
    10326, 10327, 10328, 10329, 10330, 
    10331, 10332, 10333, 10334, 10335, 
    10336, 10337, 10338, 10339, 10340, 
    10341, 10342, 10792, 10793, 10794, 
    10795, 10796, 10797, 10798, 10799, 
    10800, 10801, 10802, 10803, 10804, 
    10805, 10806, 10807
  ) 
  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 0.00079

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": 64,
      "filtered": 99.23484039,
      "index_condition": "cscart_product_prices.product_id in (10095,9904,10178,10644,10093,10096,10167,10525,10526,10527,10528,10529,10530,10531,10532,10533,10534,10535,10536,10537,10538,10539,10540,10541,10542,10524,10543,10544,10323,10324,10325,10326,10327,10328,10329,10330,10331,10332,10333,10334,10335,10336,10337,10338,10339,10340,10341,10342,10792,10793,10794,10795,10796,10797,10798,10799,10800,10801,10802,10803,10804,10805,10806,10807)",
      "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.usergroup_id in (0,1)"
    }
  }
}

Result

product_id price
9904 1849.73000000
10093 1849.73000000
10095 1849.73000000
10096 1849.73000000
10167 1849.73000000
10178 1849.73000000
10323 518.70000000
10324 518.70000000
10325 518.70000000
10326 518.70000000
10327 518.70000000
10328 518.70000000
10329 518.70000000
10330 518.70000000
10331 518.70000000
10332 518.70000000
10333 518.70000000
10334 518.70000000
10335 518.70000000
10336 518.70000000
10337 518.70000000
10338 518.70000000
10339 518.70000000
10340 518.70000000
10341 518.70000000
10342 518.70000000
10524 1426.30000000
10525 1426.30000000
10526 1426.30000000
10527 1426.30000000
10528 1426.30000000
10529 1426.30000000
10530 1426.30000000
10531 1426.30000000
10532 1426.30000000
10533 1426.30000000
10534 1426.30000000
10535 1426.30000000
10536 1426.30000000
10537 1426.30000000
10538 1426.30000000
10539 1426.30000000
10540 1426.30000000
10541 1426.30000000
10542 1426.30000000
10543 1426.30000000
10544 1426.30000000
10644 1849.73000000
10792 1582.30000000
10793 1582.30000000
10794 1582.30000000
10795 1582.30000000
10796 1582.30000000
10797 1582.30000000
10798 1582.30000000
10799 1582.30000000
10800 1582.30000000
10801 1582.30000000
10802 1582.30000000
10803 1582.30000000
10804 1582.30000000
10805 1582.30000000
10806 1582.30000000
10807 1582.30000000