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SELECT 
  cscart_ult_product_prices.product_id, 
  MIN(
    IF(
      cscart_ult_product_prices.percentage_discount = 0, 
      cscart_ult_product_prices.price, 
      cscart_ult_product_prices.price - (
        cscart_ult_product_prices.price * cscart_ult_product_prices.percentage_discount
      )/ 100
    )
  ) AS price 
FROM 
  cscart_ult_product_prices 
WHERE 
  cscart_ult_product_prices.product_id IN (
    12944, 10043, 10044, 10045, 10046, 10047, 
    10048, 10050, 10051, 10052, 10054, 
    10055, 10056, 10057, 10058, 10059, 
    10060, 10061, 10062, 10063, 10064, 
    10065, 10066, 10067, 10068, 10069, 
    10070, 10071, 10072, 10024, 10025, 
    10026, 10027, 10028, 10029, 10030, 
    10031, 10032, 10033, 10034, 10035, 
    10036, 10037, 10038, 10039, 10040, 
    9984, 9985, 9986, 9987, 9988, 9989, 
    9990, 9991, 9992, 9993, 9994, 9995, 
    9996, 9997, 9998, 9999, 9972, 9973
  ) 
  AND cscart_ult_product_prices.lower_limit = 1 
  AND cscart_ult_product_prices.company_id = 1 
  AND cscart_ult_product_prices.usergroup_id IN (0, 0, 1) 
GROUP BY 
  cscart_ult_product_prices.product_id

Query time 0.00031

JSON explain

{
  "query_block": {
    "select_id": 1,
    "table": {
      "message": "Impossible WHERE noticed after reading const tables"
    }
  }
}