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 (
    67257, 67256, 66534, 67158, 67208, 67196, 
    67195, 66979, 66878, 66812, 66787, 
    66527, 65967, 66881, 67016, 67014, 
    66981, 66980, 66784, 66622, 66621, 
    66393, 61786, 66986, 66985, 66978, 
    66846, 66843, 66842, 66783, 66780, 
    66286, 66283, 66214, 66779, 65966, 
    66533, 66729, 66594, 66287
  ) 
  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 0.00109

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
61786 1.69000000
65966 1.69000000
65967 1.69000000
66214 1.69000000
66283 1.69000000
66286 1.69000000
66287 1.69000000
66393 1.69000000
66527 1.69000000
66533 1.69000000
66534 1.69000000
66594 1.69000000
66621 1.69000000
66622 1.69000000
66729 1.69000000
66779 1.69000000
66780 1.69000000
66783 1.69000000
66784 1.69000000
66787 1.69000000
66812 1.69000000
66842 1.69000000
66843 1.69000000
66846 1.69000000
66878 1.69000000
66881 1.69000000
66978 1.69000000
66979 1.69000000
66980 1.69000000
66981 1.69000000
66985 1.69000000
66986 1.69000000
67014 1.69000000
67016 1.69000000
67158 1.69000000
67195 1.69000000
67196 1.69000000
67208 1.69000000
67256 1.69000000
67257 1.69000000