The Swedish striker re-joined the club on a one-year deal last month, despite being sidelined since April with a serious knee ligament problem.
The injury, sustained against Anderlecht in United’s triumphant Europa League campaign, is expected to keep Ibrahimovic out of action until the New Year.
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Nevertheless, Jose Mourinho has elected to name the 35-year-old in his squad for the group stages, which conclude in early December.
Following the announcement of Ibrahimovic's return, Mourinho said that the Swede would struggle to play any part in United's group stage campaign.
“I am not thinking Zlatan will play any part in the group phase,” he said. “I don't think there is any chance of that. Do we have space in the Champions League list to have him? Yes, we have. Hopefully he can play in the knockout phase but for that we need to finish top two.”
Premier League transfer round-up: Ibrahimovic returns to Man United
James Wilson, who is yet to make a full United appearance under Mourinho, is another surprise selection. The 21-year-old striker’s Old Trafford future is in doubt after spending the last two seasons at Brighton and Hove Albion and Derby County respectively.
New arrivals Romelu Lukaku, Victor Lindelof and Nemanja Matic are included as expected in the squad named on Uefa's offical website, while teenager Marcus Rashford and other players under the age of 21 did not require registeration.
United were drawn in Group A of the competition alongside Portuguese champions Benfica, Switzerland's Basel and CSKA Moscow of the Russian Premier League.
Manchester United squad for the Champions League group stages: David de Gea, Sergio Romero, Victor Lindelof, Eric Bailly, Phil Jones, Marcos Rojo, Chris Smalling, Daley Blind, Luke Shaw, Antonio Valencia, Matteo Darmian, Paul Pogba, Juan Mata, Jesse Lingard, Michael Carrick, Ashley Young, Ander Herrera, Henrikh Mkhitaryan, Marouane Fellaini, Nemanja Matic, Romelu Lukaku, Zlatan Ibrahimovic, Anthony Martial, James Wilson.
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