SELECT 
  cscart_ult_product_prices.product_id, 
  MIN(
    IF(
      cscart_ult_product_prices.percentage_discount = 0, 
      cscart_ult_product_prices.price, 
      cscart_ult_product_prices.price - (
        cscart_ult_product_prices.price * cscart_ult_product_prices.percentage_discount
      )/ 100
    )
  ) AS price 
FROM 
  cscart_ult_product_prices 
WHERE 
  cscart_ult_product_prices.product_id IN (
    14819, 14818, 39047, 14808, 14807, 23244, 
    23237, 14795, 14720, 14713, 14730, 
    14728, 14726, 14723, 14722, 14787, 
    14701, 76378, 76377, 14677, 14663, 
    14662, 14661, 14660, 14659, 14658, 
    14657, 14656, 14654, 14653, 14652, 
    14651, 14649, 14648, 14647, 14646, 
    14645, 14644, 14643, 14642
  ) 
  AND cscart_ult_product_prices.lower_limit = 1 
  AND cscart_ult_product_prices.company_id = 1 
  AND cscart_ult_product_prices.usergroup_id IN (0, 0, 1) 
GROUP BY 
  cscart_ult_product_prices.product_id

Query time 0.00053

Explain
id select_type table type possible_keys key key_len ref rows Extra
1 SIMPLE cscart_ult_product_prices range usergroup,product_id,company_id,lower_limit,usergroup_id usergroup 13 1 Using where