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 (
    6552, 6553, 1784, 31626, 83, 33720, 46749, 
    729, 6545, 81, 18748, 2254, 35187, 227, 
    6097, 33697, 2258, 1532, 6100, 40760, 
    43797, 332, 992, 1838, 1056, 5730, 141, 
    79, 2460, 5723, 5998, 5277
  ) 
  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 0.00856

JSON explain

{
  "query_block": {
    "select_id": 1,
    "nested_loop": [
      {
        "table": {
          "table_name": "cscart_product_prices",
          "access_type": "range",
          "possible_keys": [
            "usergroup",
            "product_id",
            "lower_limit",
            "usergroup_id"
          ],
          "key": "product_id",
          "key_length": "3",
          "used_key_parts": ["product_id"],
          "rows": 32,
          "filtered": 99.9960556,
          "index_condition": "cscart_product_prices.product_id in (6552,6553,1784,31626,83,33720,46749,729,6545,81,18748,2254,35187,227,6097,33697,2258,1532,6100,40760,43797,332,992,1838,1056,5730,141,79,2460,5723,5998,5277)",
          "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.usergroup_id in (0,1)"
        }
      }
    ]
  }
}

Result

product_id price
79 139000.0000
81 99000.0000
83 119000.0000
141 171000.0000
227 300000.0000
332 149000.0000
729 440000.0000
992 890000.0000
1056 449000.0000
1532 225000.0000
1784 999000.0000
1838 380000.0000
2254 3500000.0000
2258 21800000.0000
2460 93500.0000
5277 41472.0000
5723 190000.0000
5730 380000.0000
5998 620000.0000
6097 50000.0000
6100 50000.0000
6545 1345000.0000
6552 75000.0000
6553 75000.0000
18748 898000.0000
31626 110000.0000
33697 250000.0000
33720 1820000.0000
35187 699000.0000
40760 579000.0000
43797 189000.0000
46749 480000.0000