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 (
    5449, 5450, 5451, 5452, 5453, 5454, 5455, 
    5456, 5457, 5458, 5459, 5460, 6727, 
    1672, 1673, 1674, 1675, 1676, 1677, 
    1678, 1679, 1680, 1681, 1682, 1683, 
    1684, 1685, 1686, 1687, 1688, 1689, 
    1690, 1691, 1692, 1693, 1694, 1695, 
    1696, 1697, 1698, 1699, 1700, 1701, 
    1702, 1703, 1704, 1705, 1706, 1707, 
    1708, 1709, 1710, 1711, 1712, 1713, 
    1714, 1715, 1716, 1717, 1718, 1719, 
    1720, 3733, 3735, 3736, 3737, 3738, 
    5371, 5372, 5373, 5374, 5375, 5376, 
    5377, 5378, 5379, 5380, 5381, 5382, 
    5383, 5384, 5385, 5386, 5387, 5388, 
    5389, 5390, 5391, 5392, 5393, 5394, 
    5395, 5396, 5397, 5398, 5399
  ) 
  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 0.00148

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 (5449,5450,5451,5452,5453,5454,5455,5456,5457,5458,5459,5460,6727,1672,1673,1674,1675,1676,1677,1678,1679,1680,1681,1682,1683,1684,1685,1686,1687,1688,1689,1690,1691,1692,1693,1694,1695,1696,1697,1698,1699,1700,1701,1702,1703,1704,1705,1706,1707,1708,1709,1710,1711,1712,1713,1714,1715,1716,1717,1718,1719,1720,3733,3735,3736,3737,3738,5371,5372,5373,5374,5375,5376,5377,5378,5379,5380,5381,5382,5383,5384,5385,5386,5387,5388,5389,5390,5391,5392,5393,5394,5395,5396,5397,5398,5399))",
        "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)))"
      }
    }
  }
}

Result

product_id price
1672 0.00000000
1673 0.00000000
1674 0.00000000
1675 0.00000000
1676 0.00000000
1677 0.00000000
1678 0.00000000
1679 0.00000000
1680 0.00000000
1681 0.00000000
1682 0.00000000
1683 0.00000000
1684 0.00000000
1685 0.00000000
1686 0.00000000
1687 0.00000000
1688 0.00000000
1689 0.00000000
1690 0.00000000
1691 0.00000000
1692 0.00000000
1693 0.00000000
1694 0.00000000
1695 0.00000000
1696 0.00000000
1697 0.00000000
1698 0.00000000
1699 0.00000000
1700 0.00000000
1701 0.00000000
1702 0.00000000
1703 0.00000000
1704 0.00000000
1705 0.00000000
1706 0.00000000
1707 0.00000000
1708 0.00000000
1709 0.00000000
1710 0.00000000
1711 0.00000000
1712 0.00000000
1713 0.00000000
1714 0.00000000
1715 0.00000000
1716 0.00000000
1717 0.00000000
1718 0.00000000
1719 0.00000000
1720 0.00000000
3733 0.00000000
3735 0.00000000
3736 0.00000000
3737 0.00000000
3738 0.00000000
5371 0.00000000
5372 0.00000000
5373 0.00000000
5374 0.00000000
5375 0.00000000
5376 0.00000000
5377 0.00000000
5378 0.00000000
5379 0.00000000
5380 0.00000000
5381 0.00000000
5382 0.00000000
5383 0.00000000
5384 0.00000000
5385 0.00000000
5386 0.00000000
5387 0.00000000
5388 0.00000000
5389 0.00000000
5390 0.00000000
5391 0.00000000
5392 0.00000000
5393 0.00000000
5394 0.00000000
5395 0.00000000
5396 0.00000000
5397 0.00000000
5398 0.00000000
5399 0.00000000
5449 0.00000000
5450 0.00000000
5451 0.00000000
5452 0.00000000
5453 0.00000000
5454 0.00000000
5455 0.00000000
5456 0.00000000
5457 0.00000000
5458 0.00000000
5459 0.00000000
5460 0.00000000
6727 772.00000000