SELECT 
  cscart_product_prices.product_id, 
  COALESCE(
    cscart_master_products_storefront_min_price.price, 
    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 
  LEFT JOIN cscart_master_products_storefront_min_price ON cscart_master_products_storefront_min_price.product_id = cscart_product_prices.product_id 
  AND cscart_master_products_storefront_min_price.storefront_id = 1 
WHERE 
  cscart_product_prices.product_id IN (
    68983, 68984, 68985, 68986, 68987, 68988, 
    68989, 68990, 68991, 68992, 68993, 
    68994, 68995, 69216, 69217
  ) 
  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 0.00251

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "3.73"
    },
    "grouping_operation": {
      "using_filesort": false,
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_master_products_storefront_min_price",
            "access_type": "system",
            "possible_keys": [
              "PRIMARY"
            ],
            "rows_examined_per_scan": 0,
            "rows_produced_per_join": 1,
            "filtered": "0.00",
            "const_row_not_found": true,
            "cost_info": {
              "read_cost": "0.00",
              "eval_cost": "0.10",
              "prefix_cost": "0.00",
              "data_read_per_join": "16"
            },
            "used_columns": [
              "storefront_id",
              "product_id",
              "price"
            ]
          }
        },
        {
          "table": {
            "table_name": "cscart_product_prices",
            "access_type": "range",
            "possible_keys": [
              "usergroup",
              "product_id",
              "lower_limit",
              "usergroup_id",
              "idx_product_prices_usergroup_limit",
              "idx_prices_discount_lookup",
              "idx_prices_min_calc",
              "idx_prices_usergroup_lookup",
              "idx_prices_usergroup_product"
            ],
            "key": "idx_prices_discount_lookup",
            "used_key_parts": [
              "product_id",
              "lower_limit"
            ],
            "key_length": "6",
            "rows_examined_per_scan": 15,
            "rows_produced_per_join": 3,
            "filtered": "20.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "3.43",
              "eval_cost": "0.30",
              "prefix_cost": "3.73",
              "data_read_per_join": "72"
            },
            "used_columns": [
              "product_id",
              "price",
              "percentage_discount",
              "lower_limit",
              "usergroup_id"
            ],
            "attached_condition": "((`cscart_db`.`cscart_product_prices`.`lower_limit` = 1) and (`cscart_db`.`cscart_product_prices`.`product_id` in (68983,68984,68985,68986,68987,68988,68989,68990,68991,68992,68993,68994,68995,69216,69217)) and (`cscart_db`.`cscart_product_prices`.`usergroup_id` in (0,1)))"
          }
        }
      ]
    }
  }
}

Result

product_id price
68983 1188.000000
68984 1188.000000
68985 1188.000000
68986 1188.000000
68987 1188.000000
68988 1188.000000
68989 1188.000000
68990 1100.000000
68991 1100.000000
68992 1100.000000
68993 1100.000000
68994 1100.000000
68995 1100.000000
69216 764.150000
69217 764.150000