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 (
    10766, 10767, 10768, 10776, 10781, 10789, 
    10791, 10792, 10793, 10796, 10797, 
    10801, 10806, 10807, 10812, 10815
  ) 
  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 0.00037

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 (10766,10767,10768,10776,10781,10789,10791,10792,10793,10796,10797,10801,10806,10807,10812,10815)",
      "attached_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.usergroup_id in (0,1)"
    }
  }
}

Result

product_id price
10766 400.00000000
10767 14600.00000000
10768 1887600.00000000
10776 312200.00000000
10781 396700.00000000
10789 546800.00000000
10791 546800.00000000
10792 569800.00000000
10793 569800.00000000
10796 429000.00000000
10797 1079800.00000000
10801 800.00000000
10806 61000.00000000
10807 16700.00000000
10812 2078500.00000000
10815 800.00000000