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 (
    430995, 431290, 431004, 431087, 430983, 
    431071, 431231, 431405, 431497, 431381, 
    431411, 431017, 431182, 431274, 431434, 
    430686, 430974, 431045, 431175, 430765, 
    430785, 431001, 431494, 431495, 430762, 
    430965, 431403, 431465, 381710, 430963, 
    431002, 431025, 431240, 431329, 381707, 
    430755, 430964, 430966, 431457, 430630, 
    430752, 430773, 431304, 431284, 431425, 
    431328, 430711, 430961, 431235, 431343, 
    431362, 431422, 431498, 431505, 431079, 
    431355, 431394, 431408, 431243, 431260, 
    431383, 431407, 430759, 431015, 431283, 
    431488, 430669, 430700, 430943, 430971, 
    431105, 431152, 431340, 431352, 431409, 
    430944, 431018, 431057, 431069, 431217, 
    431337, 430705, 430929, 430978, 431030, 
    431419, 430717, 430781, 431311, 431346, 
    431427, 435510, 430938, 430956, 431302, 
    431482, 431500, 431415, 431453, 430732
  ) 
  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 0.00162

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "280.31"
    },
    "grouping_operation": {
      "using_filesort": false,
      "table": {
        "table_name": "cscart_product_prices",
        "access_type": "range",
        "possible_keys": [
          "usergroup",
          "product_id",
          "lower_limit",
          "usergroup_id"
        ],
        "key": "usergroup",
        "used_key_parts": [
          "product_id",
          "usergroup_id",
          "lower_limit"
        ],
        "key_length": "9",
        "rows_examined_per_scan": 200,
        "rows_produced_per_join": 200,
        "filtered": "100.00",
        "cost_info": {
          "read_cost": "240.31",
          "eval_cost": "40.00",
          "prefix_cost": "280.31",
          "data_read_per_join": "12K"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`webmarco`.`cscart_product_prices`.`lower_limit` = 1) and (`webmarco`.`cscart_product_prices`.`product_id` in (430995,431290,431004,431087,430983,431071,431231,431405,431497,431381,431411,431017,431182,431274,431434,430686,430974,431045,431175,430765,430785,431001,431494,431495,430762,430965,431403,431465,381710,430963,431002,431025,431240,431329,381707,430755,430964,430966,431457,430630,430752,430773,431304,431284,431425,431328,430711,430961,431235,431343,431362,431422,431498,431505,431079,431355,431394,431408,431243,431260,431383,431407,430759,431015,431283,431488,430669,430700,430943,430971,431105,431152,431340,431352,431409,430944,431018,431057,431069,431217,431337,430705,430929,430978,431030,431419,430717,430781,431311,431346,431427,435510,430938,430956,431302,431482,431500,431415,431453,430732)) and (`webmarco`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}