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 (
    68280, 68279, 68278, 68277, 68276, 68275, 
    68274, 68575, 68204, 68406, 68375, 
    78288, 78287, 78286, 78285, 78284, 
    78283, 78282, 78281, 78280, 78279, 
    78278, 78277, 78276, 78275, 78274, 
    78273, 78272, 78271, 78270, 78269, 
    78268, 78267, 78266, 78265, 78264, 
    78263, 78262, 68395, 68189
  ) 
  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 0.00126

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
68189 1.69000000
68204 1.69000000
68274 1.69000000
68275 1.69000000
68276 1.69000000
68277 1.69000000
68278 1.69000000
68279 1.69000000
68280 1.69000000
68375 1.69000000
68395 1.69000000
68406 1.69000000
68575 1.69000000
78262 1.69000000
78263 1.69000000
78264 1.69000000
78265 1.69000000
78266 1.69000000
78267 1.69000000
78268 1.69000000
78269 1.69000000
78270 1.69000000
78271 1.69000000
78272 1.69000000
78273 1.69000000
78274 1.69000000
78275 1.69000000
78276 1.69000000
78277 1.69000000
78278 1.69000000
78279 1.69000000
78280 1.69000000
78281 1.69000000
78282 1.69000000
78283 1.69000000
78284 1.69000000
78285 1.69000000
78286 1.69000000
78287 1.69000000
78288 1.69000000