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 (
    10994, 11082, 31013, 36130, 36167, 36174, 
    36160, 36134, 36149, 64599, 64600, 
    64597, 64506, 64507
  ) 
  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 0.00113

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "9.81"
    },
    "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": 14,
        "rows_produced_per_join": 2,
        "filtered": "20.00",
        "index_condition": "(`cscartdb`.`cscart_product_prices`.`product_id` in (10994,11082,31013,36130,36167,36174,36160,36134,36149,64599,64600,64597,64506,64507))",
        "cost_info": {
          "read_cost": "9.53",
          "eval_cost": "0.28",
          "prefix_cost": "9.81",
          "data_read_per_join": "67"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`cscartdb`.`cscart_product_prices`.`lower_limit` = 1) and (`cscartdb`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}

Result

product_id price
10994 120.00000000
11082 120.00000000
31013 21.99000000
36130 80.00000000
36134 70.00000000
36149 74.00000000
36160 74.00000000
36167 72.00000000
36174 72.00000000
64506 25.00000000
64507 25.00000000
64597 21.00000000
64599 21.00000000
64600 21.00000000