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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 (
    1401, 1402, 1403, 1384, 727, 729, 726, 
    1583, 251, 237, 238, 373, 372, 339, 365, 
    236, 786, 381, 389, 1914, 1321, 1368, 
    1877, 1876, 1878, 1806, 1794, 1807, 
    1884, 1886, 1889, 1890, 1881, 1879, 
    1880, 1882, 1888, 1871, 1887, 715, 714, 
    1485, 1915, 345, 1451, 1183, 18, 17
  ) 
  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 0.00061

JSON explain

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