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 (
    528832, 1339719, 1938385, 2004046, 
    2077230, 2055498, 2055509, 1938388, 
    2077234, 1632408, 2068205
  ) 
  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 0.00186

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "25.89"
    },
    "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": 22,
        "rows_produced_per_join": 22,
        "filtered": "100.00",
        "cost_info": {
          "read_cost": "23.69",
          "eval_cost": "2.20",
          "prefix_cost": "25.89",
          "data_read_per_join": "528"
        },
        "used_columns": [
          "product_id",
          "price",
          "percentage_discount",
          "lower_limit",
          "usergroup_id"
        ],
        "attached_condition": "((`maniamall_cscart`.`cscart_product_prices`.`lower_limit` = 1) and (`maniamall_cscart`.`cscart_product_prices`.`product_id` in (528832,1339719,1938385,2004046,2077230,2055498,2055509,1938388,2077234,1632408,2068205)) and (`maniamall_cscart`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}

Result