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 (
    392224, 392211, 392226, 392228, 392223, 
    392225, 392227, 392210, 392230, 392231, 
    392229, 392232, 392236, 392237, 392235, 
    392234, 392238, 392239, 392241, 392233, 
    392240, 392255, 392253, 392254, 392252, 
    392242, 392243, 392249, 392244, 392250, 
    392245, 392246, 392251, 392247, 392248, 
    392222, 392221, 392220, 392219
  ) 
  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 0.00143

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "109.33"
    },
    "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": 78,
        "rows_produced_per_join": 78,
        "filtered": "100.00",
        "cost_info": {
          "read_cost": "93.73",
          "eval_cost": "15.60",
          "prefix_cost": "109.33",
          "data_read_per_join": "4K"
        },
        "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 (392224,392211,392226,392228,392223,392225,392227,392210,392230,392231,392229,392232,392236,392237,392235,392234,392238,392239,392241,392233,392240,392255,392253,392254,392252,392242,392243,392249,392244,392250,392245,392246,392251,392247,392248,392222,392221,392220,392219)) and (`webmarco`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}