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 (
    10065, 10066, 10067, 10068, 10069, 10070, 
    10071, 10072, 10073, 10074, 10075, 
    10076, 10077, 10078, 10079, 10080, 
    10081, 10082, 10083, 10084, 10085, 
    10086, 10087, 10088, 10089, 10090, 
    10091, 10092, 10093, 10094, 10095, 
    10096, 10097, 10098, 10099, 10100, 
    10101, 10102, 10103, 10104, 10105, 
    10106, 10107, 10108, 10109, 10110, 
    10111, 10420, 10421, 10422, 10423, 
    10424, 10425, 10426, 10427, 10428, 
    10429, 10430, 10431, 10432, 10433, 
    10434, 10435, 10436, 10437, 10438, 
    10439, 10440, 10441, 10442, 10443, 
    10444, 10445, 10446, 10447, 10448, 
    10449, 10450, 10451, 10452, 10453, 
    10454, 10455, 10456, 10457, 10458, 
    10459, 10460, 10461, 10462, 10463, 
    10464, 10465, 10466, 10467, 10468
  ) 
  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 0.00242

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 (10065,10066,10067,10068,10069,10070,10071,10072,10073,10074,10075,10076,10077,10078,10079,10080,10081,10082,10083,10084,10085,10086,10087,10088,10089,10090,10091,10092,10093,10094,10095,10096,10097,10098,10099,10100,10101,10102,10103,10104,10105,10106,10107,10108,10109,10110,10111,10420,10421,10422,10423,10424,10425,10426,10427,10428,10429,10430,10431,10432,10433,10434,10435,10436,10437,10438,10439,10440,10441,10442,10443,10444,10445,10446,10447,10448,10449,10450,10451,10452,10453,10454,10455,10456,10457,10458,10459,10460,10461,10462,10463,10464,10465,10466,10467,10468))",
        "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)))"
      }
    }
  }
}