SELECT 
  tmall_product_prices.product_id, 
  COALESCE(
    tmall_master_products_storefront_min_price.price, 
    MIN(
      IF(
        tmall_product_prices.percentage_discount = 0, 
        tmall_product_prices.price, 
        tmall_product_prices.price - (
          tmall_product_prices.price * tmall_product_prices.percentage_discount
        )/ 100
      )
    )
  ) AS price 
FROM 
  tmall_product_prices 
  LEFT JOIN tmall_master_products_storefront_min_price ON tmall_master_products_storefront_min_price.product_id = tmall_product_prices.product_id 
  AND tmall_master_products_storefront_min_price.storefront_id = 1 
WHERE 
  tmall_product_prices.product_id IN (
    245, 238, 239, 74, 73, 71, 75, 72, 70, 76, 
    67, 86, 106, 105, 101, 69, 125, 120
  ) 
  AND tmall_product_prices.lower_limit = 1 
  AND tmall_product_prices.usergroup_id IN (0, 1) 
GROUP BY 
  tmall_product_prices.product_id

Query time 0.00790

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost": 0.044687897,
    "nested_loop": [
      {
        "table": {
          "table_name": "tmall_master_products_storefront_min_price",
          "access_type": "system",
          "possible_keys": ["PRIMARY"],
          "rows": 0,
          "filtered": 0,
          "const_row_not_found": true
        }
      },
      {
        "table": {
          "table_name": "tmall_product_prices",
          "access_type": "range",
          "possible_keys": [
            "usergroup",
            "product_id",
            "lower_limit",
            "usergroup_id"
          ],
          "key": "product_id",
          "key_length": "3",
          "used_key_parts": ["product_id"],
          "loops": 1,
          "rows": 18,
          "cost": 0.03350794,
          "filtered": 97.28681946,
          "index_condition": "tmall_product_prices.product_id in (245,238,239,74,73,71,75,72,70,76,67,86,106,105,101,69,125,120)",
          "attached_condition": "tmall_product_prices.lower_limit = 1 and tmall_product_prices.usergroup_id in (0,1)"
        }
      }
    ]
  }
}

Result

product_id price
67 339.99000000
69 529.99000000
70 499.99000000
71 529.99000000
72 599.99000000
73 589.99000000
74 524.99000000
75 489.99000000
76 439.99000000
86 359.00000000
101 188.88000000
105 169.99000000
106 179.99000000
120 199.99000000
125 149.99000000
238 499.99000000
239 509.99000000
245 699.00000000