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 (
    8862, 8860, 9845, 9853, 9843, 10065, 
    10101, 10172, 8878, 3315, 381, 480, 
    10067, 9851, 9842, 10063, 8861, 9849, 
    10076, 10945, 8864, 479, 10219, 3317, 
    9848, 8880, 8875, 8869, 8886, 9838, 
    8891, 10211, 8870, 9850, 8868, 10173, 
    8887, 8884, 10213, 10220, 10078, 8863, 
    9839, 10174, 8873, 9855, 8894, 10212, 
    8885, 8893, 8871, 10210, 9822, 3316, 
    8888, 9821, 8877, 9823, 10066, 10095, 
    10206, 10713, 9824, 10208, 556, 9854, 
    10139, 9844, 9840, 10946, 10096, 9841, 
    557, 10138, 558, 9852, 10217, 10142, 
    10141, 10140
  ) 
  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 0.00155

Explain
id select_type table type possible_keys key key_len ref rows Extra
1 SIMPLE cscart_product_prices range usergroup,product_id,lower_limit,usergroup_id product_id 3 81 Using index condition; Using where

Result

product_id price
381 326.020000
479 1380.000000
480 1932.000000
556 1063.410000
557 507.320000
558 253.660000
3315 0.000000
3316 0.000000
3317 0.000000
8860 849.000000
8861 1042.000000
8862 1016.000000
8863 1248.000000
8864 1391.000000
8868 1882.000000
8869 3791.000000
8870 3791.000000
8871 2071.000000
8873 2227.000000
8875 2154.000000
8877 2925.000000
8878 0.000000
8880 1799.000000
8884 2832.000000
8885 2440.000000
8886 4310.000000
8887 4310.000000
8888 2449.000000
8891 2569.000000
8893 3493.000000
8894 3493.000000
9821 1316.000000
9822 1596.000000
9823 1617.000000
9824 1960.000000
9838 110.000000
9839 221.000000
9840 0.000000
9841 0.000000
9842 302.000000
9843 400.000000
9844 0.000000
9845 0.000000
9848 302.000000
9849 1311.000000
9850 233.000000
9851 302.000000
9852 571.000000
9853 350.000000
9854 0.000000
9855 0.000000
10063 101.630000
10065 438.210000
10066 274.800000
10067 726.830000
10076 1368.000000
10078 0.000000
10095 0.000000
10096 0.000000
10101 0.000000
10138 2259.000000
10139 1756.000000
10140 3543.000000
10141 2745.000000
10142 2503.000000
10172 2500.000000
10173 1584.000000
10174 3000.000000
10206 4097.000000
10208 4702.000000
10210 5000.000000
10211 2986.000000
10212 1613.000000
10213 2088.000000
10217 3933.000000
10219 0.000000
10220 190.240000
10713 0.000000
10945 1016.000000
10946 1016.000000