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 (
    2133, 2508, 18260, 33747, 2966, 263, 
    31628, 3877, 6615, 5894, 2135, 6056, 
    2507, 2591, 2501, 1710, 2284, 19285, 
    5568, 3879, 4305, 2652, 23419, 3749, 
    31641, 2510, 2237, 1881, 400, 2963, 
    6533, 46734
  ) 
  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 0.00509

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 (2133,2508,18260,33747,2966,263,31628,3877,6615,5894,2135,6056,2507,2591,2501,1710,2284,19285,5568,3879,4305,2652,23419,3749,31641,2510,2237,1881,400,2963,6533,46734)",
          "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.usergroup_id in (0,1)"
        }
      }
    ]
  }
}

Result

product_id price
263 96000.0000
400 93636.0000
1710 124440.0000
1881 87000.0000
2133 50000.0000
2135 55000.0000
2237 150000.0000
2284 20000.0000
2501 35000.0000
2507 55000.0000
2508 50000.0000
2510 55000.0000
2591 150000.0000
2652 189000.0000
2963 75000.0000
2966 75000.0000
3749 90000.0000
3877 150000.0000
3879 150000.0000
4305 79000.0000
5568 60000.0000
5894 97000.0000
6056 75000.0000
6533 140000.0000
6615 48000.0000
18260 25000.0000
19285 129000.0000
23419 185000.0000
31628 48000.0000
31641 35000.0000
33747 28000.0000
46734 190000.0000