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 (
    7354, 7869, 3636, 7352, 4115, 3043, 7026, 
    7025, 7024, 7027, 6755, 6756, 6754, 
    5867, 5865, 5863, 5868, 5864, 5862, 
    5869, 6368, 6824, 5149, 6029, 6028, 
    6030, 7651, 7645, 7647, 7648, 7649, 
    7646, 6026, 6027, 6858, 6857, 6855, 
    6860, 6859, 6856, 6854, 6852, 6853, 
    6850, 6851, 5503, 6760, 6762
  ) 
  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 0.00112

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "37.21"
    },
    "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": 56,
        "rows_produced_per_join": 10,
        "filtered": "19.12",
        "index_condition": "(`dbggbern`.`cscart_product_prices`.`product_id` in (7354,7869,3636,7352,4115,3043,7026,7025,7024,7027,6755,6756,6754,5867,5865,5863,5868,5864,5862,5869,6368,6824,5149,6029,6028,6030,7651,7645,7647,7648,7649,7646,6026,6027,6858,6857,6855,6860,6859,6856,6854,6852,6853,6850,6851,5503,6760,6762))",
        "cost_info": {
          "read_cost": "36.14",
          "eval_cost": "1.07",
          "prefix_cost": "37.21",
          "data_read_per_join": "256"
        },
        "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)))"
      }
    }
  }
}