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 (
    10837, 10836, 10835, 10834, 10833, 10832, 
    10831, 10830, 10829, 10828, 10827, 
    12642, 12648, 12651, 12645, 12644
  ) 
  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 0.00063

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": 16,
      "filtered": 99.23484039,
      "index_condition": "cscart_product_prices.product_id in (10837,10836,10835,10834,10833,10832,10831,10830,10829,10828,10827,12642,12648,12651,12645,12644)",
      "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.usergroup_id in (0,1)"
    }
  }
}

Result

product_id price
10827 1582.30000000
10828 1582.30000000
10829 3053.16000000
10830 3053.16000000
10831 3053.16000000
10832 3053.16000000
10833 3053.16000000
10834 3053.16000000
10835 3053.16000000
10836 3053.16000000
10837 3053.16000000
12642 19593.76000000
12644 19593.76000000
12645 19593.76000000
12648 33378.35000000
12651 33378.35000000