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 (
    430938, 431208, 431241, 431335, 431447, 
    430727, 430973, 430985, 431292, 430752, 
    430757, 430942, 431383, 431488, 431502, 
    430978, 431017, 431210, 431236, 431330, 
    430719, 430929, 431227, 431235, 431427, 
    431466, 430630, 430632, 431263, 431482, 
    430943, 431040, 430955, 431415, 431018, 
    431069, 431364, 430693, 430971, 431361, 
    431378, 381708, 431281, 431421, 431302, 
    431385, 431285, 431369, 430717, 430785, 
    431212, 431402, 430725, 430833, 430941, 
    431086, 430736, 430987, 431384, 430724, 
    430733, 431229, 431300, 431377, 431472, 
    430721, 431223, 431253, 431181, 431454, 
    430682, 430951, 430956, 431081, 431431, 
    431225, 431468, 381715, 431387, 431446, 
    430716, 431401, 431438, 431143, 431382, 
    431412, 431430, 431058, 431170, 430945, 
    431215, 431460, 431224, 431294, 431310, 
    431312, 431367, 431450, 339768, 430731
  ) 
  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 0.00155

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 (430938,431208,431241,431335,431447,430727,430973,430985,431292,430752,430757,430942,431383,431488,431502,430978,431017,431210,431236,431330,430719,430929,431227,431235,431427,431466,430630,430632,431263,431482,430943,431040,430955,431415,431018,431069,431364,430693,430971,431361,431378,381708,431281,431421,431302,431385,431285,431369,430717,430785,431212,431402,430725,430833,430941,431086,430736,430987,431384,430724,430733,431229,431300,431377,431472,430721,431223,431253,431181,431454,430682,430951,430956,431081,431431,431225,431468,381715,431387,431446,430716,431401,431438,431143,431382,431412,431430,431058,431170,430945,431215,431460,431224,431294,431310,431312,431367,431450,339768,430731)) and (`webmarco`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}