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 (
    447578, 1118346, 447588, 528832, 1314910, 
    525878, 1339719, 1339739, 1219240, 
    1192887, 1313291, 525824, 2055715, 
    1108339, 1395185, 1938385
  ) 
  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 0.00202

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "36.99"
    },
    "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": 32,
        "rows_produced_per_join": 32,
        "filtered": "100.00",
        "cost_info": {
          "read_cost": "33.79",
          "eval_cost": "3.20",
          "prefix_cost": "36.99",
          "data_read_per_join": "768"
        },
        "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 (447578,1118346,447588,528832,1314910,525878,1339719,1339739,1219240,1192887,1313291,525824,2055715,1108339,1395185,1938385)) and (`maniamall_cscart`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
      }
    }
  }
}

Result

product_id price
447578 62.490000
447588 26.240000
525824 23.740000
525878 64.990000
528832 71.240000
1108339 169.990000
1118346 568.740000
1192887 7.490000
1219240 159.990000
1313291 59.990000
1314910 8.740000
1339719 301.240000
1339739 298.740000
1395185 86.240000
1938385 157.490000
2055715 169.990000