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 (
    435351, 456510, 404001, 413818, 442117, 
    433550, 450230, 439049, 414690, 448070, 
    414544, 431904, 404473, 422990, 448236, 
    413068, 425901, 407405, 406178, 437072, 
    430766, 447574, 460572, 460325, 406193, 
    451309, 446162, 438117, 439044, 406083, 
    415033, 460158, 422354, 409660, 453640, 
    424754, 410340, 417422, 422439, 422004, 
    421990, 446415, 436834, 440447, 410009, 
    439533, 411516, 442635, 442715, 430741, 
    406089, 410471, 409489, 412459, 424229, 
    448141, 452096, 435935, 450361, 410461, 
    454777, 444113, 417555, 428819, 454049, 
    459252, 405167, 401806, 425534, 458860, 
    447690, 422606, 413386, 442183, 419735, 
    432464, 440571, 426931, 418909, 439791, 
    454556, 443028, 452359, 449330, 402443, 
    418233, 438218, 431841, 439184, 457686, 
    448158, 426138, 428377, 411651, 455838, 
    431788
  ) 
  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 0.00379

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost": 0.396590684,
    "nested_loop": [
      {
        "table": {
          "table_name": "cscart_product_prices",
          "access_type": "range",
          "possible_keys": [
            "usergroup",
            "product_id",
            "lower_limit",
            "usergroup_id"
          ],
          "key": "usergroup",
          "key_length": "9",
          "used_key_parts": ["product_id", "usergroup_id", "lower_limit"],
          "loops": 1,
          "rows": 192,
          "cost": 0.3346388,
          "filtered": 50,
          "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.product_id in (435351,456510,404001,413818,442117,433550,450230,439049,414690,448070,414544,431904,404473,422990,448236,413068,425901,407405,406178,437072,430766,447574,460572,460325,406193,451309,446162,438117,439044,406083,415033,460158,422354,409660,453640,424754,410340,417422,422439,422004,421990,446415,436834,440447,410009,439533,411516,442635,442715,430741,406089,410471,409489,412459,424229,448141,452096,435935,450361,410461,454777,444113,417555,428819,454049,459252,405167,401806,425534,458860,447690,422606,413386,442183,419735,432464,440571,426931,418909,439791,454556,443028,452359,449330,402443,418233,438218,431841,439184,457686,448158,426138,428377,411651,455838,431788) and cscart_product_prices.usergroup_id in (0,1)"
        }
      }
    ]
  }
}