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 (
    72204, 70361, 73117, 73112, 71487, 72922, 
    72854, 72853, 72851, 71741, 71202, 
    71175, 71174, 71432, 71152, 71742, 
    71123, 71178, 42032, 71586, 71585, 
    71318, 71549, 71433, 70126, 71459, 
    71014, 70360, 71345, 71344, 71285, 
    71177, 71319, 71290, 71107, 71022, 
    71284, 71277, 71228, 71227
  ) 
  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 0.00106

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
42032 1.69000000
70126 1.69000000
70360 1.69000000
70361 1.69000000
71014 1.69000000
71022 1.69000000
71107 1.69000000
71123 1.69000000
71152 1.69000000
71174 1.69000000
71175 1.69000000
71177 1.69000000
71178 1.69000000
71202 1.69000000
71227 1.69000000
71228 1.69000000
71277 1.69000000
71284 1.69000000
71285 1.69000000
71290 1.69000000
71318 1.69000000
71319 1.69000000
71344 1.69000000
71345 1.69000000
71432 1.69000000
71433 1.69000000
71459 1.69000000
71487 1.69000000
71549 1.69000000
71585 1.69000000
71586 1.69000000
71741 1.69000000
71742 1.69000000
72204 1.69000000
72851 1.69000000
72853 1.69000000
72854 1.69000000
72922 1.69000000
73112 1.69000000
73117 1.69000000