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 (
    1633, 1563, 1564, 1667, 1786, 1945, 1910, 
    1787, 1308, 1642, 1772, 1736, 1277, 
    1672, 1325, 1665, 1778, 1775, 1671, 
    1649, 1909, 1948, 1612, 1267
  ) 
  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 0.00121

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": 28,
      "filtered": 4.897957802,
      "index_condition": "cscart_product_prices.product_id in (1633,1563,1564,1667,1786,1945,1910,1787,1308,1642,1772,1736,1277,1672,1325,1665,1778,1775,1671,1649,1909,1948,1612,1267)",
      "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.usergroup_id in (0,1)"
    }
  }
}

Result

product_id price
1267 48000.00000000
1277 315000.00000000
1308 70000.00000000
1325 130000.00000000
1563 26000.00000000
1564 26000.00000000
1612 50000.00000000
1633 26000.00000000
1642 44000.00000000
1649 18000.00000000
1665 70000.00000000
1667 72000.00000000
1671 55000.00000000
1672 55000.00000000
1736 215000.00000000
1772 32000.00000000
1775 60000.00000000
1778 32000.00000000
1786 72000.00000000
1787 28000.00000000
1909 60000.00000000
1910 32000.00000000
1945 70000.00000000
1948 50000.00000000