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 (
    67760, 67759, 67758, 67757, 67756, 67755, 
    67754, 67753, 67752, 67751, 67694, 
    68134, 68133, 68127, 68126, 68049, 
    67865, 67682, 67681, 67663, 67590, 
    66816, 67969, 67968, 67967, 67966, 
    67838, 67729, 67709, 67680, 67679, 
    67584, 66815, 67692, 67638, 67637, 
    67317, 67532, 67917, 67916
  ) 
  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 0.00054

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