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 (
    87668, 87667, 87689, 87688, 87651, 87790, 
    87789, 87681, 87758, 87757, 87756, 
    87755, 87684, 87677, 87585, 87885, 
    88049, 88048, 88047, 88046, 88045, 
    87873, 87766, 87765, 87646, 87590, 
    87589, 88131, 88130, 88129, 88128, 
    88071, 88070, 88069, 88057, 88056, 
    88055, 87482, 87481, 87487
  ) 
  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 0.00134

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
87481 1.69000000
87482 1.69000000
87487 1.69000000
87585 1.69000000
87589 1.69000000
87590 1.69000000
87646 1.69000000
87651 1.69000000
87667 1.69000000
87668 1.69000000
87677 1.69000000
87681 1.69000000
87684 1.69000000
87688 1.69000000
87689 1.69000000
87755 1.69000000
87756 1.69000000
87757 1.69000000
87758 1.69000000
87765 1.69000000
87766 1.69000000
87789 1.69000000
87790 1.69000000
87873 1.69000000
87885 1.69000000
88045 1.69000000
88046 1.69000000
88047 1.69000000
88048 1.69000000
88049 1.69000000
88055 1.69000000
88056 1.69000000
88057 1.69000000
88069 1.69000000
88070 1.69000000
88071 1.69000000
88128 1.69000000
88129 1.69000000
88130 1.69000000
88131 1.69000000