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 (
    4070, 4154, 4144, 4152, 4153, 4029, 4026, 
    3999, 4003, 4005, 4155, 4156, 4157, 
    4158, 4159, 4160, 4114, 4112, 4204, 
    4208, 4209, 4210, 4110, 4111, 4130, 
    4132, 4133, 4134, 3977, 4055
  ) 
  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 0.00778

JSON explain

{
  "query_block": {
    "select_id": 1,
    "filesort": {
      "sort_key": "cscart_product_prices.product_id",
      "temporary_table": {
        "table": {
          "table_name": "cscart_product_prices",
          "access_type": "ref",
          "possible_keys": [
            "usergroup",
            "product_id",
            "lower_limit",
            "usergroup_id"
          ],
          "key": "lower_limit",
          "key_length": "3",
          "used_key_parts": ["lower_limit"],
          "ref": ["const"],
          "rows": 6449,
          "filtered": 4.305534363,
          "attached_condition": "cscart_product_prices.lower_limit <=> 1 and cscart_product_prices.product_id in (4070,4154,4144,4152,4153,4029,4026,3999,4003,4005,4155,4156,4157,4158,4159,4160,4114,4112,4204,4208,4209,4210,4110,4111,4130,4132,4133,4134,3977,4055) and cscart_product_prices.usergroup_id in (0,1)"
        }
      }
    }
  }
}

Result

product_id price
3977 182.58000000
3999 231.54000000
4003 373.32000000
4005 749.70000000
4026 1799.28000000
4029 535.50000000
4055 164.22000000
4070 135.66000000
4110 279.48000000
4111 279.48000000
4112 300.90000000
4114 463.08000000
4130 302.94000000
4132 442.68000000
4133 341.70000000
4134 223.38000000
4144 55.08000000
4152 596.70000000
4153 596.70000000
4154 596.70000000
4155 430.44000000
4156 430.44000000
4157 430.44000000
4158 430.44000000
4159 430.44000000
4160 430.44000000
4204 1919.64000000
4208 1919.64000000
4209 1919.64000000
4210 1919.64000000