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SELECT 
  cscart_ult_product_prices.product_id, 
  MIN(
    IF(
      cscart_ult_product_prices.percentage_discount = 0, 
      cscart_ult_product_prices.price, 
      cscart_ult_product_prices.price - (
        cscart_ult_product_prices.price * cscart_ult_product_prices.percentage_discount
      )/ 100
    )
  ) AS price 
FROM 
  cscart_ult_product_prices 
WHERE 
  cscart_ult_product_prices.product_id IN (
    315954, 323397, 325134, 14991, 85379, 
    276603, 279485, 301669, 302229, 304271, 
    311272, 311276, 311278, 315849, 315875, 
    315879, 315890, 315907, 315918, 315940, 
    316080, 316422, 323401, 325341, 254793, 
    292592, 299513, 299552, 301767, 312729, 
    315858, 315917, 315937, 315944, 315949, 
    316051, 316079, 316206, 64640, 293151, 
    296861, 305641, 307613, 311268, 311277, 
    314526, 315213, 315900, 315936, 316049, 
    323291, 324558, 324559, 325117, 325288, 
    133629, 265179, 273025, 298721, 306823, 
    307582, 311271, 315901, 315919, 315950, 
    316050, 323287, 323292, 323649, 200976, 
    300745, 311269, 312681, 312769, 315946, 
    323483, 325116, 301456, 307583, 311270
  ) 
  AND cscart_ult_product_prices.lower_limit = 1 
  AND cscart_ult_product_prices.company_id = 1 
  AND cscart_ult_product_prices.usergroup_id IN (0, 0, 1) 
GROUP BY 
  cscart_ult_product_prices.product_id

Query time 0.00047

JSON explain

{
  "query_block": {
    "select_id": 1,
    "message": "no matching row in const table"
  }
}