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 (
    421, 443, 1971, 1959, 1930, 1960, 321, 
    436, 438, 437, 1961, 1931, 381, 1529, 
    1465, 1932, 1962, 1933, 1935, 1958, 
    428, 406, 439, 390, 1969, 1929, 398, 
    1964, 434, 383, 1927, 435, 419, 403, 
    324, 1965, 440, 1966, 431, 1928
  ) 
  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 0.00109

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "105.81"
    },
    "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": 47,
        "rows_produced_per_join": 9,
        "filtered": "19.98",
        "index_condition": "(`eshopuga_upgr_4122`.`cscart_product_prices`.`product_id` in (421,443,1971,1959,1930,1960,321,436,438,437,1961,1931,381,1529,1465,1932,1962,1933,1935,1958,428,406,439,390,1969,1929,398,1964,434,383,1927,435,419,403,324,1965,440,1966,431,1928))",
        "cost_info": {
          "read_cost": "103.93",
          "eval_cost": "1.88",
          "prefix_cost": "105.81",
          "data_read_per_join": "225"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`eshopuga_upgr_4122`.`cscart_product_prices`.`lower_limit` = 1) and (`eshopuga_upgr_4122`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}