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 (
    10614, 10628, 10630, 10631, 10633, 10635, 
    10637, 10642, 10643, 10644, 10650, 
    10651, 10652, 10653, 10654, 10655
  ) 
  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 0.00044

JSON explain

{
  "query_block": {
    "select_id": 1,
    "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": 16,
      "filtered": 99.99243927,
      "index_condition": "cscart_product_prices.product_id in (10614,10628,10630,10631,10633,10635,10637,10642,10643,10644,10650,10651,10652,10653,10654,10655)",
      "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.usergroup_id in (0,1)"
    }
  }
}

Result

product_id price
10614 300.00000000
10628 800.00000000
10630 17100.00000000
10631 20900.00000000
10633 2900.00000000
10635 5900.00000000
10637 14600.00000000
10642 800.00000000
10643 800.00000000
10644 400.00000000
10650 0.00000000
10651 0.00000000
10652 15500.00000000
10653 5000.00000000
10654 0.00000000
10655 27200.00000000