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 (
    10706, 10707, 10708, 10709, 10710, 10711, 
    10712, 10713, 10714, 10715, 10716, 
    10717, 10718, 10719, 10720, 10721, 
    10722, 10723, 10724, 10725, 10726, 
    10727, 10728, 10729, 10730, 10731, 
    10732, 10733, 10734, 10735, 10736, 
    10737, 10738, 10739, 10740, 10741, 
    10742, 10743, 10744, 10745, 10746, 
    10747, 10748, 10749, 10750, 10751, 
    10752, 10753, 10754, 10755, 10756, 
    10757, 10758, 10759, 10880, 10881, 
    10882, 10883, 10884, 10885, 10886, 
    10887, 10888, 10889, 10890, 10891, 
    10892, 10893, 10894, 10895, 10896, 
    10897, 10898, 10921, 10922, 10923, 
    10924, 10925, 10926, 10927, 10928, 
    10929, 10930, 10931, 10932, 10933, 
    10934, 10935, 10936, 10937, 10938, 
    10939, 10940, 10941, 10942, 10943
  ) 
  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 0.00153

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "67.21"
    },
    "grouping_operation": {
      "using_filesort": false,
      "table": {
        "table_name": "cscart_product_prices",
        "access_type": "range",
        "possible_keys": [
          "usergroup",
          "product_id",
          "lower_limit",
          "usergroup_id"
        ],
        "key": "product_id",
        "used_key_parts": [
          "product_id"
        ],
        "key_length": "3",
        "rows_examined_per_scan": 96,
        "rows_produced_per_join": 19,
        "filtered": "20.00",
        "index_condition": "(`gaseus`.`cscart_product_prices`.`product_id` in (10706,10707,10708,10709,10710,10711,10712,10713,10714,10715,10716,10717,10718,10719,10720,10721,10722,10723,10724,10725,10726,10727,10728,10729,10730,10731,10732,10733,10734,10735,10736,10737,10738,10739,10740,10741,10742,10743,10744,10745,10746,10747,10748,10749,10750,10751,10752,10753,10754,10755,10756,10757,10758,10759,10880,10881,10882,10883,10884,10885,10886,10887,10888,10889,10890,10891,10892,10893,10894,10895,10896,10897,10898,10921,10922,10923,10924,10925,10926,10927,10928,10929,10930,10931,10932,10933,10934,10935,10936,10937,10938,10939,10940,10941,10942,10943))",
        "cost_info": {
          "read_cost": "65.29",
          "eval_cost": "1.92",
          "prefix_cost": "67.21",
          "data_read_per_join": "460"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`gaseus`.`cscart_product_prices`.`lower_limit` = 1) and (`gaseus`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}