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 (
    3143, 7760, 7761, 7762, 3144, 5414, 5411, 
    5413, 5412, 5415, 4360, 6343
  ) 
  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 0.00064

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "9.76"
    },
    "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": 15,
        "rows_produced_per_join": 2,
        "filtered": "19.12",
        "index_condition": "(`dbggbern`.`cscart_product_prices`.`product_id` in (3143,7760,7761,7762,3144,5414,5411,5413,5412,5415,4360,6343))",
        "cost_info": {
          "read_cost": "9.47",
          "eval_cost": "0.29",
          "prefix_cost": "9.76",
          "data_read_per_join": "68"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`dbggbern`.`cscart_product_prices`.`lower_limit` = 1) and (`dbggbern`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}

Result

product_id price
3143 19.90000000
3144 19.90000000
4360 9.90000000
5411 24.90000000
5412 24.90000000
5413 24.90000000
5414 29.90000000
5415 29.90000000
6343 29.90000000
7760 19.90000000
7761 24.90000000
7762 19.90000000