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 (
    430, 9470, 10705, 750, 10195, 426, 10670, 
    9457, 10157, 9938, 8862, 8860, 3322, 
    11485, 10960, 9845, 9853, 717, 9843, 
    10065, 10707, 478, 3325, 428, 3321, 
    10101, 10172, 8878, 514, 10070, 8295, 
    3315, 7353, 4939, 480, 3318, 10067, 
    9851, 3320, 9842, 10104, 10063, 407, 
    8861, 405, 10201, 3319, 9849
  ) 
  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 0.00091

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 49 Using index condition; Using where

Result

product_id price
405 1309.000000
407 2159.000000
426 1085.000000
428 292.000000
430 0.000000
478 131.000000
480 1932.000000
514 105.850000
717 315.180000
750 0.000000
3315 0.000000
3318 198.000000
3319 198.000000
3320 198.000000
3321 175.000000
3322 175.000000
3325 175.000000
4939 249.000000
7353 203.000000
8295 240.000000
8860 849.000000
8861 1042.000000
8862 1016.000000
8878 0.000000
9457 953.000000
9470 1142.000000
9842 302.000000
9843 400.000000
9845 0.000000
9849 1311.000000
9851 302.000000
9853 350.000000
9938 66.890000
10063 101.630000
10065 438.210000
10067 726.830000
10070 315.180000
10101 0.000000
10104 389.000000
10157 0.000000
10172 2500.000000
10195 965.000000
10201 1446.000000
10670 0.000000
10705 0.000000
10707 192.000000
10960 3500.000000
11485 3000.000000