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 (
    62676, 57923, 57919, 63369, 57930, 57936, 
    57912, 63445, 63383, 62954, 57913, 
    57917, 57924, 63431, 63395, 57934, 
    57915, 57914, 57940, 57946, 63419, 
    63407, 57947, 57916, 57927, 57920, 
    57922, 57918, 57928, 57929, 63684, 
    63457, 57911, 57935, 63443, 63682
  ) 
  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 0.00122

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "25.66"
    },
    "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": 37,
        "rows_produced_per_join": 7,
        "filtered": "20.00",
        "index_condition": "(`cscartdb`.`cscart_product_prices`.`product_id` in (62676,57923,57919,63369,57930,57936,57912,63445,63383,62954,57913,57917,57924,63431,63395,57934,57915,57914,57940,57946,63419,63407,57947,57916,57927,57920,57922,57918,57928,57929,63684,63457,57911,57935,63443,63682))",
        "cost_info": {
          "read_cost": "24.92",
          "eval_cost": "0.74",
          "prefix_cost": "25.66",
          "data_read_per_join": "177"
        },
        "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)))"
      }
    }
  }
}