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 (
    11964, 18422, 11851, 11814, 11672, 11852, 
    12946, 11919, 11853, 11673, 13219, 
    13349, 11815, 11674, 12421, 13087, 
    11675, 7778, 6943, 11854, 13382, 13168, 
    11731, 13383, 12516, 12517, 7278, 11941, 
    11942, 11676, 8062, 11677, 11678, 11732, 
    12947, 7995, 11733, 12214, 13073, 13384, 
    13385, 11734, 11943, 13350, 12518, 
    7896, 11855, 11679, 11856, 13386, 7541, 
    11850, 11680, 13074, 11681, 12215, 
    9699, 11857, 12948, 12949, 11682, 11683, 
    11805, 11684, 11735, 11858, 12216, 
    11685, 11736, 11686, 11687, 11688, 
    8159, 11859, 11737, 11689, 12950, 11944, 
    11860, 12217, 11738, 13262, 13387, 
    11816, 11861, 7658, 8377, 11862, 11863, 
    13089, 11690, 12073, 11864, 11739, 
    13169, 7161, 18099, 11865, 12519, 12520
  ) 
  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 0.01300

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": 100,
              "attached_condition": "cscart_product_prices.lower_limit <=> 1 and cscart_product_prices.product_id in (11964,18422,11851,11814,11672,11852,12946,11919,11853,11673,13219,13349,11815,11674,12421,13087,11675,7778,6943,11854,13382,13168,11731,13383,12516,12517,7278,11941,11942,11676,8062,11677,11678,11732,12947,7995,11733,12214,13073,13384,13385,11734,11943,13350,12518,7896,11855,11679,11856,13386,7541,11850,11680,13074,11681,12215,9699,11857,12948,12949,11682,11683,11805,11684,11735,11858,12216,11685,11736,11686,11687,11688,8159,11859,11737,11689,12950,11944,11860,12217,11738,13262,13387,11816,11861,7658,8377,11862,11863,13089,11690,12073,11864,11739,13169,7161,18099,11865,12519,12520) and cscart_product_prices.usergroup_id in (0,1)"
            }
          }
        ]
      }
    }
  }
}

Result

product_id price
6943 159.00000000
7161 159.00000000
7278 159.00000000
7541 159.00000000
7658 159.00000000
7778 159.00000000
7896 159.00000000
7995 159.00000000
8062 159.00000000
8159 159.00000000
8377 159.00000000
9699 159.00000000
11672 159.00000000
11673 159.00000000
11674 159.00000000
11675 159.00000000
11676 159.00000000
11677 159.00000000
11678 159.00000000
11679 159.00000000
11680 159.00000000
11681 159.00000000
11682 159.00000000
11683 159.00000000
11684 159.00000000
11685 159.00000000
11686 159.00000000
11687 159.00000000
11688 159.00000000
11689 159.00000000
11690 159.00000000
11731 159.00000000
11732 159.00000000
11733 159.00000000
11734 159.00000000
11735 159.00000000
11736 159.00000000
11737 159.00000000
11738 159.00000000
11739 159.00000000
11805 159.00000000
11814 159.00000000
11815 159.00000000
11816 159.00000000
11850 159.00000000
11851 159.00000000
11852 159.00000000
11853 159.00000000
11854 159.00000000
11855 159.00000000
11856 159.00000000
11857 159.00000000
11858 159.00000000
11859 159.00000000
11860 159.00000000
11861 159.00000000
11862 159.00000000
11863 159.00000000
11864 159.00000000
11865 159.00000000
11919 159.00000000
11941 159.00000000
11942 159.00000000
11943 159.00000000
11944 159.00000000
11964 159.00000000
12073 159.00000000
12214 159.00000000
12215 159.00000000
12216 159.00000000
12217 159.00000000
12421 159.00000000
12516 159.00000000
12517 159.00000000
12518 159.00000000
12519 159.00000000
12520 159.00000000
12946 159.00000000
12947 159.00000000
12948 159.00000000
12949 159.00000000
12950 159.00000000
13073 159.00000000
13074 159.00000000
13087 159.00000000
13089 159.00000000
13168 159.00000000
13169 159.00000000
13219 159.00000000
13262 159.00000000
13349 159.00000000
13350 159.00000000
13382 159.00000000
13383 159.00000000
13384 159.00000000
13385 159.00000000
13386 159.00000000
13387 159.00000000
18099 159.00000000
18422 249.00000000