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 (
    67662, 67159, 67063, 67062, 67639, 67207, 
    67629, 67628, 67627, 67613, 67589, 
    67514, 66982, 66835, 66813, 65968, 
    67122, 66719, 67363, 67411, 67360, 
    66786, 66785, 66691, 61783, 67303, 
    67302, 67270, 67269, 67268, 67267, 
    67266, 67265, 67264, 67263, 67262, 
    67261, 67260, 67259, 67258
  ) 
  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 0.00113

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
61783 1.69000000
65968 1.69000000
66691 1.69000000
66719 1.69000000
66785 1.69000000
66786 1.69000000
66813 1.69000000
66835 1.69000000
66982 1.69000000
67062 1.69000000
67063 1.69000000
67122 1.69000000
67159 1.69000000
67207 1.69000000
67258 1.69000000
67259 1.69000000
67260 1.69000000
67261 1.69000000
67262 1.69000000
67263 1.69000000
67264 1.69000000
67265 1.69000000
67266 1.69000000
67267 1.69000000
67268 1.69000000
67269 1.69000000
67270 1.69000000
67302 1.69000000
67303 1.69000000
67360 1.69000000
67363 1.69000000
67411 1.69000000
67514 1.69000000
67589 1.69000000
67613 1.69000000
67627 1.69000000
67628 1.69000000
67629 1.69000000
67639 1.69000000
67662 1.69000000