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 (
    10441, 10442, 10443, 10444, 10522, 9803, 
    9805, 9797, 9800, 9799, 9798, 9801, 
    9802, 9806, 9804, 9809, 9810, 9811, 
    9812, 9807, 9808, 9905, 10168, 10041, 
    10643, 10606, 10094, 10097, 12703, 
    10177, 10175, 9813
  ) 
  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 0.00080

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": 32,
      "filtered": 99.23484039,
      "index_condition": "cscart_product_prices.product_id in (10441,10442,10443,10444,10522,9803,9805,9797,9800,9799,9798,9801,9802,9806,9804,9809,9810,9811,9812,9807,9808,9905,10168,10041,10643,10606,10094,10097,12703,10177,10175,9813)",
      "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.usergroup_id in (0,1)"
    }
  }
}

Result

product_id price
9797 1292.58000000
9798 1292.58000000
9799 1292.58000000
9800 1292.58000000
9801 1292.58000000
9802 1292.58000000
9803 1292.58000000
9804 1292.58000000
9805 1292.58000000
9806 1292.58000000
9807 1292.58000000
9808 1292.58000000
9809 1292.58000000
9810 1292.58000000
9811 1292.58000000
9812 1292.58000000
9813 1849.73000000
9905 1849.73000000
10041 1849.73000000
10094 1849.73000000
10097 1849.73000000
10168 1849.73000000
10175 1849.73000000
10177 1849.73000000
10441 1671.44000000
10442 1671.44000000
10443 1671.44000000
10444 1671.44000000
10522 1671.44000000
10606 1849.73000000
10643 1849.73000000
12703 1849.73000000