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 (
    387085, 387101, 387100, 387099, 387102, 
    387103, 387095, 387056, 387096, 387098, 
    387088, 387044, 387055, 387066, 387065
  ) 
  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 0.00116

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "42.05"
    },
    "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": 30,
        "rows_produced_per_join": 30,
        "filtered": "100.00",
        "cost_info": {
          "read_cost": "36.06",
          "eval_cost": "6.00",
          "prefix_cost": "42.06",
          "data_read_per_join": "1K"
        },
        "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 (387085,387101,387100,387099,387102,387103,387095,387056,387096,387098,387088,387044,387055,387066,387065)) and (`webmarco`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}

Result

product_id price
387044 0.00000000
387055 0.00000000
387056 0.00000000
387065 0.00000000
387066 0.00000000
387085 0.00000000
387088 0.00000000
387095 0.00000000
387096 0.00000000
387098 0.00000000
387099 0.00000000
387100 0.00000000
387101 0.00000000
387102 0.00000000
387103 0.00000000