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 (
    20673, 20947, 22253, 20168, 19430, 19431, 
    19432, 19438, 19439, 19440, 19443, 
    19444, 19445, 19760, 19761, 19814, 
    19815, 19816, 19817, 19819, 19861, 
    20674, 22462, 21341, 19934, 19138, 
    19433, 19434, 19435, 19436, 19437, 
    19441, 19442, 19759, 19818, 19932
  ) 
  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 0.01221

JSON explain

{
  "query_block": {
    "select_id": 1,
    "filesort": {
      "sort_key": "cscart_product_prices.product_id",
      "temporary_table": {
        "nested_loop": [
          {
            "table": {
              "table_name": "cscart_product_prices",
              "access_type": "ref",
              "possible_keys": [
                "usergroup",
                "product_id",
                "lower_limit",
                "usergroup_id"
              ],
              "key": "lower_limit",
              "key_length": "3",
              "used_key_parts": ["lower_limit"],
              "ref": ["const"],
              "rows": 11706,
              "filtered": 22.44810867,
              "attached_condition": "cscart_product_prices.lower_limit <=> 1 and cscart_product_prices.product_id in (20673,20947,22253,20168,19430,19431,19432,19438,19439,19440,19443,19444,19445,19760,19761,19814,19815,19816,19817,19819,19861,20674,22462,21341,19934,19138,19433,19434,19435,19436,19437,19441,19442,19759,19818,19932) and cscart_product_prices.usergroup_id in (0,1)"
            }
          }
        ]
      }
    }
  }
}