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 (
    13176, 13162, 13169, 13232, 13225, 13190, 
    13183, 13239, 13204, 13197, 13246, 
    13218, 13211, 13253, 13302, 13303, 
    13308, 13309, 13306, 13307, 13310, 
    13311, 13312, 13313, 13304, 13305, 
    13319, 1154, 3315, 3318, 3687, 5076, 
    4691, 3071, 513, 3505, 3319, 3306, 3296, 
    1172, 1173, 4917, 4918, 6962, 6966, 
    6967, 6965, 6963, 6952, 6953, 6947, 
    3430, 3429, 3437, 3436, 3438, 6959, 
    3425, 6958, 6960, 6968, 6961, 6964, 
    6957, 6956, 6954, 6955, 3500, 3501, 
    3431, 6948, 3499, 3455, 3466, 3454, 
    3456, 3449, 3461, 3441, 3444, 3471, 
    3442, 3480, 3448, 3440, 3467, 3468, 
    3435, 3476, 3447, 3439, 3465, 3446, 
    3460, 3443, 3469
  ) 
  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 0.00289

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "134.41"
    },
    "grouping_operation": {
      "using_filesort": false,
      "table": {
        "table_name": "cscart_product_prices",
        "access_type": "range",
        "possible_keys": [
          "usergroup",
          "product_id",
          "lower_limit",
          "usergroup_id"
        ],
        "key": "usergroup",
        "used_key_parts": [
          "product_id",
          "usergroup_id",
          "lower_limit"
        ],
        "key_length": "9",
        "rows_examined_per_scan": 192,
        "rows_produced_per_join": 192,
        "filtered": "100.00",
        "index_condition": "((`test2_gaseus`.`cscart_product_prices`.`lower_limit` = 1) and (`test2_gaseus`.`cscart_product_prices`.`product_id` in (13176,13162,13169,13232,13225,13190,13183,13239,13204,13197,13246,13218,13211,13253,13302,13303,13308,13309,13306,13307,13310,13311,13312,13313,13304,13305,13319,1154,3315,3318,3687,5076,4691,3071,513,3505,3319,3306,3296,1172,1173,4917,4918,6962,6966,6967,6965,6963,6952,6953,6947,3430,3429,3437,3436,3438,6959,3425,6958,6960,6968,6961,6964,6957,6956,6954,6955,3500,3501,3431,6948,3499,3455,3466,3454,3456,3449,3461,3441,3444,3471,3442,3480,3448,3440,3467,3468,3435,3476,3447,3439,3465,3446,3460,3443,3469)) and (`test2_gaseus`.`cscart_product_prices`.`usergroup_id` in (0,1)))",
        "cost_info": {
          "read_cost": "115.21",
          "eval_cost": "19.20",
          "prefix_cost": "134.41",
          "data_read_per_join": "4K"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ]
      }
    }
  }
}