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 (
    5473, 345, 56, 370, 65, 80, 84, 83, 294
  ) 
  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 0.00046

JSON explain

{
  "query_block": {
    "select_id": 1,
    "table": {
      "table_name": "cscart_product_prices",
      "access_type": "range",
      "possible_keys": ["product_id"],
      "key": "product_id",
      "key_length": "9",
      "used_key_parts": ["product_id", "lower_limit", "usergroup_id"],
      "rows": 18,
      "filtered": 100,
      "index_condition": "cscart_product_prices.lower_limit = 1 and cscart_product_prices.product_id in (5473,345,56,370,65,80,84,83,294) and cscart_product_prices.usergroup_id in (0,1)"
    }
  }
}

Result

product_id price
56 6.49000000
65 6.49000000
80 6.49000000
83 6.49000000
84 6.49000000
294 8.49000000
345 6.49000000
370 0.00000000
5473 12.95000000