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 (
    74072, 74071, 74056, 73996, 73977, 73815, 
    73673, 73599, 73598, 73821, 73994, 
    73976, 73740, 73734, 73880, 73819, 
    73484, 73483, 73820, 73874, 73626, 
    73873, 73872, 73871, 73870, 73869, 
    73868, 73867, 73866, 73865, 73864, 
    73863, 73862, 73861, 73860, 73859, 
    73858, 73857, 73856, 73855
  ) 
  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 0.00061

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