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 (
    1675, 1931, 1544, 1845, 1540, 1512, 1525, 
    1536, 1538, 1937, 1581, 1582, 1838, 
    1938, 1830, 1514, 1835, 1678, 1693, 
    1711, 1699, 1698, 1869, 1834
  ) 
  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 0.00126

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": 30,
      "filtered": 4.897957802,
      "index_condition": "cscart_product_prices.product_id in (1675,1931,1544,1845,1540,1512,1525,1536,1538,1937,1581,1582,1838,1938,1830,1514,1835,1678,1693,1711,1699,1698,1869,1834)",
      "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.usergroup_id in (0,1)"
    }
  }
}