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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 (
    304, 305, 306, 307, 308, 309, 3532, 3533, 
    3534, 3535, 3536, 3537, 3538, 3947, 
    3948, 3949, 3950, 3951, 3952, 3953, 
    3992, 3993, 3994, 3995, 3996, 3997, 
    3998, 4052, 4053, 4054, 4055, 4056, 
    4057, 4058, 4135, 4136, 4137, 4138, 
    4139, 4140, 4141, 4188, 4189, 4190, 
    4191, 4192, 4193, 4194, 29, 30, 31, 32, 
    33, 34, 35, 76, 77, 78, 79, 80, 81, 82, 
    140, 141, 142, 143, 144, 145, 146, 161, 
    162, 163, 164, 165, 166, 167, 243, 244, 
    245, 246, 247, 248, 249, 297, 298, 299, 
    300, 301, 302, 3525, 3526, 3527, 3528, 
    3529, 3530, 3531
  ) 
  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 0.00027

JSON explain

{
  "query_block": {
    "select_id": 1,
    "message": "no matching row in const table"
  }
}