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 (
    71200, 71013, 70292, 70814, 71176, 71156, 
    71155, 71154, 71153, 70919, 71125, 
    71078, 71113, 70994, 70541, 71108, 
    71015, 70830, 71012, 70827, 71064, 
    71062, 71061, 71011, 70545, 70544, 
    70122, 70813, 70817, 70952, 70947, 
    70540, 70359, 70882, 70881, 70829, 
    70828, 70538, 70230, 70229
  ) 
  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 0.00088

Explain
id select_type table type possible_keys key key_len ref rows Extra
1 SIMPLE cscart_product_prices range usergroup,product_id,lower_limit,usergroup_id usergroup 9 80 Using where

Result

product_id price
70122 1.69000000
70229 1.69000000
70230 1.69000000
70292 1.69000000
70359 1.69000000
70538 1.69000000
70540 1.69000000
70541 1.69000000
70544 1.69000000
70545 1.69000000
70813 1.69000000
70814 1.69000000
70817 1.69000000
70827 1.69000000
70828 1.69000000
70829 1.69000000
70830 1.69000000
70881 1.69000000
70882 1.69000000
70919 1.69000000
70947 1.69000000
70952 1.69000000
70994 1.69000000
71011 1.69000000
71012 1.69000000
71013 1.69000000
71015 1.69000000
71061 1.69000000
71062 1.69000000
71064 1.69000000
71078 1.69000000
71108 1.69000000
71113 1.69000000
71125 1.69000000
71153 1.69000000
71154 1.69000000
71155 1.69000000
71156 1.69000000
71176 1.69000000
71200 1.69000000