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 (
    4418, 4421, 4420, 4423, 4600, 5961, 5960, 
    5958, 5959, 1773, 3665, 3666, 4625, 
    5065, 3654, 2237, 3435, 1486, 1083, 
    1231, 1485, 2238, 3427, 3437, 3502, 
    3501, 3436, 7751, 6072, 5603, 6710, 
    4839, 4838, 7593, 7594, 7595, 7596, 
    7597, 7598, 7599, 7600, 6413, 6412, 
    6414, 6415, 6419, 6420, 6418, 6417, 
    6416, 5607, 5605, 5606, 5699, 5703, 
    5701, 5700, 5697, 5702, 5698, 7249, 
    7247, 7243, 7248, 7246, 7244, 7242, 
    7245, 6692, 6702, 6703, 6704, 6705, 
    6707, 6708, 6706, 5704, 1297, 1301, 
    1298, 1299, 1296, 1294, 1300, 1295, 
    3576, 3585, 3584, 3575, 7601, 7602, 
    6709, 3146, 3752, 3145, 5096
  ) 
  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 0.00100

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "67.66"
    },
    "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": 97,
        "rows_produced_per_join": 18,
        "filtered": "19.12",
        "index_condition": "(`dbggbern`.`cscart_product_prices`.`product_id` in (4418,4421,4420,4423,4600,5961,5960,5958,5959,1773,3665,3666,4625,5065,3654,2237,3435,1486,1083,1231,1485,2238,3427,3437,3502,3501,3436,7751,6072,5603,6710,4839,4838,7593,7594,7595,7596,7597,7598,7599,7600,6413,6412,6414,6415,6419,6420,6418,6417,6416,5607,5605,5606,5699,5703,5701,5700,5697,5702,5698,7249,7247,7243,7248,7246,7244,7242,7245,6692,6702,6703,6704,6705,6707,6708,6706,5704,1297,1301,1298,1299,1296,1294,1300,1295,3576,3585,3584,3575,7601,7602,6709,3146,3752,3145,5096))",
        "cost_info": {
          "read_cost": "65.81",
          "eval_cost": "1.85",
          "prefix_cost": "67.66",
          "data_read_per_join": "445"
        },
        "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
1083 9.90000000
1231 9.90000000
1294 19.90000000
1295 19.90000000
1296 19.90000000
1297 19.90000000
1298 19.90000000
1299 19.90000000
1300 19.90000000
1301 19.90000000
1485 9.90000000
1486 9.90000000
1773 69.90000000
2237 9.90000000
2238 9.90000000
3145 19.90000000
3146 19.90000000
3427 9.90000000
3435 9.90000000
3436 14.90000000
3437 14.90000000
3501 14.90000000
3502 14.90000000
3575 19.90000000
3576 19.90000000
3584 19.90000000
3585 19.90000000
3654 29.90000000
3665 69.90000000
3666 69.90000000
3752 19.90000000
4418 29.90000000
4420 29.90000000
4421 29.90000000
4423 29.90000000
4600 29.90000000
4625 69.90000000
4838 19.90000000
4839 19.90000000
5065 44.90000000
5096 19.90000000
5603 19.90000000
5605 19.90000000
5606 19.90000000
5607 19.90000000
5697 19.90000000
5698 19.90000000
5699 19.90000000
5700 19.90000000
5701 19.90000000
5702 19.90000000
5703 19.90000000
5704 19.90000000
5958 22.90000000
5959 22.90000000
5960 22.90000000
5961 22.90000000
6072 14.90000000
6412 24.90000000
6413 24.90000000
6414 24.90000000
6415 24.90000000
6416 24.90000000
6417 24.90000000
6418 24.90000000
6419 24.90000000
6420 24.90000000
6692 24.90000000
6702 24.90000000
6703 24.90000000
6704 24.90000000
6705 24.90000000
6706 24.90000000
6707 24.90000000
6708 24.90000000
6709 29.90000000
6710 24.90000000
7242 24.90000000
7243 24.90000000
7244 24.90000000
7245 24.90000000
7246 24.90000000
7247 24.90000000
7248 24.90000000
7249 24.90000000
7593 24.90000000
7594 24.90000000
7595 24.90000000
7596 24.90000000
7597 22.90000000
7598 22.90000000
7599 22.90000000
7600 22.90000000
7601 29.90000000
7602 29.90000000
7751 14.90000000