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 (
    1067240, 1068615, 1067578, 1072191, 
    1068398, 1067678, 1067521, 1067318, 
    1068716, 1067280, 1070015, 1072193, 
    1731948, 1068147, 1731949
  ) 
  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 0.00143

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "35.05"
    },
    "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": 30,
        "rows_produced_per_join": 30,
        "filtered": "100.00",
        "cost_info": {
          "read_cost": "32.05",
          "eval_cost": "3.00",
          "prefix_cost": "35.05",
          "data_read_per_join": "720"
        },
        "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 (1067240,1068615,1067578,1072191,1068398,1067678,1067521,1067318,1068716,1067280,1070015,1072193,1731948,1068147,1731949)) and (`maniamall_cscart`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}

Result

product_id price
1067240 56.250000
1067280 72.560000
1067318 834.630000
1067521 97.490000
1067578 194.060000
1067678 393.740000
1068147 113.750000
1068398 75.000000
1068615 103.740000
1068716 731.880000
1070015 12.490000
1072191 50.000000
1072193 46.880000
1731948 359.380000
1731949 359.380000